Residence rules
| Rule | Meaning |
|---|---|
| 183-day rule | You are resident if you spend 183 days or more in Ireland in the tax year. |
| 280-day rule | You are resident if you spend 280 days or more in Ireland across the current and previous tax year, with at least 30 days in each year. |
| Tax year | Ireland's personal tax year is the calendar year. |
Source: Revenue — Tax residence
Split-year treatment
Split-year treatment can apply to employment income in your year of arrival. Revenue says you can request it if you are resident in Ireland in that year, were not resident in the previous year, and will be resident in Ireland in the following year.
If it applies, employment income from your arrival date is taxed normally in Ireland, and foreign employment income earned before arrival is generally ignored for Irish tax purposes.
Source: Revenue — Split-year treatment on arrival
Ordinary residence
Ordinary residence is different from residence. Broadly, it looks at your pattern of residence over several tax years. It can affect how certain income is taxed after you have been resident in Ireland for multiple years, or after you leave.
Domicile
Domicile is a deeper legal idea about your permanent home. It is not the same as nationality or tax residence. If you are resident but not domiciled in Ireland, special rules can apply to foreign income, so professional advice may be needed if you have overseas income or assets.
Double taxation
If another country also has a claim to tax the same income, a Double Taxation Agreement may reduce or prevent double taxation. The detail depends on the country, the type of income and your personal facts.