Tax residency in Ireland

Resident for tax purposes

For tax purposes, you are considered a resident in Ireland if you are physically present in the country for:

• 183 days or more in a tax year

or

• 280 days or more in a tax year plus the previous tax year taken together, with a minimum of 30 days in each year.

For these purposes, a 'day' means any part of a day.

How to know if you’re ordinarily resident for tax purposes

If you’ve been resident in Ireland for three consecutive tax years, you become ‘ordinarily resident’ from the beginning of the fourth tax year. 

If you leave Ireland after this, you’ll continue to be ordinarily resident for three consecutive tax years

What is 'Domicile'?

Your domicile is the country where you live with the intention of remaining there permanently. It may be different to your residence or nationality.

You’ll keep your domicile of origin unless you choose to gain a new domicile.

To gain a new domicile, you must show clear evidence you intend to live permanently in the new country and don’t intend to return to live in your domicile of origin.