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Moving or returning to Ireland

  1. Overview
  2. The tax system in Ireland
  3. How your tax residence status affects Irish tax
  4. Double Taxation Agreement
  5. Split-year treatment in your year of arrival
  6. Additional reliefs

Split-year treatment in your year of arrival

If you are going to be resident here for the next calendar year, you can request split-year treatment the year you arrive.

Split-year treatment means that you are treated as resident in Ireland from the date you arrive. All your employment income from that date is taxed in the normal way. Generally, full tax credits are allowable on a cumulative basis.

Split-year treatment applies to employment income only.

How to apply

You can apply for split-year treatment in writing:

Next: Additional reliefs

Published: 12 December 2023 Print this page

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