If you’re coming to live in Ireland or returning here after being abroad for a few years and will be a resident here for the next year, you can claim Split-Year treatment in the year you arrive. This means you’ll be treated as a resident in Ireland from the date you arrive. All your employment income from that date is taxed in the normal way.
Generally, a full tax credit will be allowable on a cumulative basis. Split-year treatment applies to employment income only and you can read more about that here.
Comments (0 comments)