AITI Chartered Tax Adviser

What are the rules of residence?

You are liable to Irish income tax on your income from all sources throughout the world if you are domiciled and resident in the Republic of Ireland (ROI) for a tax year.
You are regarded as ROI resident for tax purposes if:

(a) you spend 183 or more days in ROI in a tax year, or

(b) you spend a total of 280 or more days in Ireland spread over the current and previous tax year.

All visits, including holidays, weekends, etc. are included when computing the number of days spent in ROI. However, in relation to the second test, visits amounting to not more than 30 days in a full tax year are ignored.

You are treated as present in the ROI for a day if you are present at any time during the day.

If  you are resident but non-ROI-domiciled you are only taxed on foreign income to the extent that it is remitted to Ireland. However, if you are non-Irish-resident, you are taxed on Irish source income (i.e. income arising in the ROI). If you are a non-Irish-resident but ordinarily resident in the ROI, you are liable to Irish tax on foreign investment income in excess of €3,810 in the tax year.

If you are an Irish citizen and domiciled, but are resident abroad, you may be liable to the domicile levy (€200,000 per annum) if; your world-wide income exceeds €1m, your Irish located property is worth more that €5m, and your Irish income tax liability is lower than €200,000.