Moving or returning to Ireland

The tax system in Ireland

The tax year in Ireland runs from 1 January to 31 December.

If you have just moved to Ireland to start work, you will need to apply for a Personal Public Service Number (PPSN).

If you are returning to Ireland, and you have worked here before, you may already have a PPSN.

Registering for tax if you are an employee

If you are an employee you pay tax through the Pay As You Earn (PAYE) system. See Starting your first job and Calculating your Income Tax for more information on how to prepare for employment.

What taxes and charges do you pay?

You will normally pay Income Tax (IT), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) on your employment income. See the tax rate band and tax credits sections for more information on what you pay tax on.

Registering for tax if you are self-employed or starting a business

If you are self-employed you are taxed under the pay and file system. See A guide to self-assessment to learn how to register for tax and how to pay your tax.

See the Starting a business section for starting a business in Ireland.

Can you manage your taxes online?

Use myAccount to manage your taxes online. You can:

• claim tax credits
• declare income
• claim refunds
• submit a tax return
• and
• tell us about a new job or private pension.

Use Revenue Online Service (ROS) if you are an employer or self-employed. You can:

• file tax returns
• make payments
• claim repayments
• and
• carry out your business online.

If you are a non-resident trader, you cannot access ROS, and must use the forms available on this website.

Next: How your tax residence status affects Irish tax