Income earned before moving to Ireland

If you are moving to Ireland for the first time or returning as an Irish citizen after living abroad, and you were not a resident or ordinarily resident in Ireland when the income was earned, the following applies:

• Funds accumulated from income earned before the beginning of the tax year in the year you become a resident in Ireland are not liable for income tax
• Income other than employment income arising between the beginning of the tax year and the date of your arrival will be taxable if brought into Ireland, unless a double taxation agreement provides for a different treatment