Transborder Workers' Relief

Who qualifies for Transborder Workers' Relief?

To qualify for this relief you must:

  • be tax resident in Ireland
  • work in a country that Ireland has a double taxation agreement with
  • have paid tax in the other country and are not due a refund of the tax
  • be present in Ireland for at least one day for every week you work abroad.

The employment must be held for a continuous period of 13 weeks in the year.

You cannot claim this relief if you receive Seafarers' Allowance, Foreign Earnings Deduction (FED) or split year treatment. You also cannot claim relief if you or your spouse or civil partner are proprietary directors of the company you work for abroad.

Next: How do you calculate how much relief is due?