Ireland Tax Residence and Foreign Income

Annual and two-year day tests

Tax residence normally follows 183 or more days in a calendar year, or 280 or more across that year and the preceding year. A year with 30 days or fewer does not make you resident under these tests.

How days are counted

Any part of a day normally counts. Revenue describes exceptions for staying airside and certain unavoidable departure delays. An arrival-year residence election is a separate, conditional option.

Residence and domicile together

A person who is both resident and domiciled in Ireland is generally taxed on worldwide income, subject to applicable treaty relief. Residence alone is not a complete description of every person's foreign-income treatment.

Obligations can continue after departure

Three consecutive resident tax years establish ordinary residence from the fourth year. It continues for three tax years after leaving, potentially extending income-tax obligations; Revenue lists exceptions for particular foreign income.

Irish income can remain taxable

Someone neither resident nor domiciled can still owe tax on Irish-source income and foreign employment income for duties performed in Ireland. Ordinary residence and domicile must also be checked rather than treating departure as automatic exemption.