Ireland

Ireland is an EU member state that determines individual tax residency through two automatic day-count tests: 183 days in a tax year or 280 days over the current and preceding tax years, subject to the 30-day rule. A qualifying individual may also elect to be tax resident. Ordinary residence and domicile are separate concepts that affect taxation. Immigration residence remains a separate process.

Informational overview of domestic tax-residency and residence rules.

Tax residency

Under Section 819 of the Taxes Consolidation Act 1997 (TCA), as amended, an individual is resident in Ireland for a tax year if either statutory day-count test is met. The tax year runs from 1 January to 31 December.

183-day test: an individual is Irish tax resident if they are present in Ireland for 183 days or more during the relevant tax year.
280-day test: an individual is Irish tax resident if they are present for at least 280 days in aggregate during the current and preceding tax years and spend more than 30 days in Ireland in the current year. Days from a year with 30 days or fewer are disregarded for this calculation.
Election to be resident: an individual who would otherwise be non-resident may elect to be treated as resident if they satisfy tax authority that they are in Ireland with the intention and in circumstances such that they will be resident in the following tax year. The election must be notified to tax authority in writing.
Ordinary residence: under Section 820, an individual becomes ordinarily resident from the start of the fourth tax year after three consecutive years of tax residence. Once established, the status continues through three consecutive non-resident years and ceases from the start of the following year.

Day counting

Day of presence: under Section 819(4), the rule for 2009 and subsequent years is presence in Ireland at any time during the day. Both the day of arrival and the day of departure therefore count. Arrival and departure on the same date count as one day.
Calculation periods: the 183-day test uses one calendar tax year. The 280-day test uses the current and preceding calendar tax years, rather than an arbitrary rolling 24-month period. However, a year with 30 days or fewer does not create residence under the day-count tests, and its days are excluded from the 280-day total. A valid residence election is considered separately.
Limited exceptions: tax authority guidance excludes qualifying transit where the individual remains airside throughout. It also provides a concession for unavoidable presence on the day after an intended departure due solely to qualifying unforeseen and unavoidable circumstances. The conditions must be checked before excluding days.

Tax consequences

Irish tax residents are generally subject to Irish income tax on worldwide income, subject to the applicable rules and treaties. For individuals who are not Irish domiciled, qualifying foreign income may be taxed on the remittance basis, depending on the relevant rules.

Non-residents generally remain taxable on Irish-source income. Ordinary residence may also preserve tax exposure to certain foreign income after annual tax residence has ceased, subject to statutory exceptions and applicable treaty provisions.

Subject to the relevant conditions, split-year treatment may apply in the year of arrival or departure. This treatment applies only to employment income.

Migration / EU residence

EU/EEA and Swiss citizens may reside in Ireland under the applicable residence arrangements and conditions. UK citizens benefit from the Common Travel Area and generally do not require immigration permission to reside in Ireland. Third-country nationals generally require the applicable permission for longer stays. Immigration permission or residence status does not by itself determine Irish tax residency.

Orientation references

Taxes Consolidation Act 1997, Section 819, as amended: residence tests, election and day-counting rules. Finance (No. 2) Act 2008, Section 15, introduced the any-time-during-the-day rule from 2009.
Taxes Consolidation Act 1997, Sections 820 and 821: ordinary residence and continuing tax consequences.
Taxes Consolidation Act 1997, Section 822, and Revenue guidance: split-year treatment for employment income.
Irish Revenue: tax residence, ordinary residence and domicile guidance; Tax and Duty Manual Part 34-00-01; Notes for Guidance, Part 34, Finance Act 2025 edition.
Irish Immigration Service Delivery: EU/EEA/Swiss residence arrangements and the Common Travel Area.