Moving or returning to Ireland
Split-year treatment in your year of arrival
You can request split-year treatment on your employment income for the year you move to Ireland if:
- you are resident in Ireland in that year
- you are not resident in Ireland in the previous year
- and
- you are going to be resident in Ireland in the year following your arrival here.
Split-year treatment applies to employment income only.
All your employment income from your date or arrival in Ireland is taxed in the normal way. Generally you will receive full tax credits your year of arrival.
Employment income you earned abroad in that year before you arrived in Ireland is ignored for Irish tax purposes.
How to apply
You can apply for split-year treatment in writing:
You may have moved to Ireland after 31 December 2024. If so, you may claim split-year treatment for your year of arrival by filing an Income Tax Return.
Next: Additional reliefs