Moving or returning to Ireland

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.

To do this you will need to write to your Revenue office.

Next: Additional reliefs