IE
Ireland
Ireland is an EU member state. Tax residency follows Irish tax rules (often involving day-counts), while immigration residence follows Irish / EU residence frameworks.
Informational overview of commonly cited Irish tax-residency tests.
Tax residency
An individual is generally regarded as Irish tax resident for a tax year if present in Ireland for 183 days or more in that year, or for 280 days or more across that year and the preceding year with at least 30 days in each year (subject to statutory detail).
Ordinary residence and domicile concepts can also affect Irish taxation for longer-term connections.
- 183-day test in the tax year
- 280-day look-back test (with minimum days each year)
- Ordinary residence / domicile may matter for scope of tax
Tax consequences
Irish tax residents are generally taxed on worldwide income, subject to treaties and reliefs. Non-residents are typically taxed on Irish-source income.
Migration / EU residence
EU/EEA/Swiss citizens benefit from free movement rules. Third-country nationals need an Irish permission or stamp. Immigration permission is not the same decision as tax residency.
Orientation references
- Irish Taxes Consolidation Act residency concepts
- Irish immigration / EU free movement rules