Ireland

Tax residency

Under Section 819 of the Taxes Consolidation Act 1997 (TCA), an individual is resident in Ireland for a year of assessment if they are present in Ireland for 183 days or more in that year, or for 280 days or more in aggregate in that year and the preceding year, subject to the 30-day rule.

Thus, Irish tax residence is determined through the statutory 183-day or 280-day tests. Ordinary residence is a separate status that may arise after an individual has established a sufficient history of Irish tax residence.

• 183-day test: an individual is Irish tax resident if they are present in Ireland for 183 days or more during the relevant year of assessment.
• 280-day test: an individual is Irish tax resident if they are present in Ireland for 280 days or more in aggregate during the relevant year of assessment and the preceding year. However, the test does not apply where the individual is present in Ireland for 30 days or fewer in the relevant year. Such days are also disregarded for the purposes of the 280-day calculation.
• Ordinary residence: this is a separate status from tax residence. An individual becomes ordinarily resident in Ireland after being tax resident for each of the three preceding years of assessment. Once established, ordinary residence generally continues until the individual has not been Irish tax resident for each of the preceding three years.

Day counting

• 183-day test: presence is counted by reference to the days on which the individual is present in Ireland during the relevant year of assessment.
• 280-day test: the days of presence in the current and preceding years of assessment are aggregated. The 30-day rule applies separately to each relevant year.
• Day of presence: under Section 819(4), an individual is deemed to be present in Ireland for a day if they are present in Ireland at the end of that day. This means that the day of arrival is counted where the individual remains in Ireland at the end of that day, while the day of departure is generally not counted where the individual leaves before the end of the day.
• 30-day rule: where an individual is present in Ireland for 30 days or fewer in a year of assessment, that year does not give rise to residence under the 183-day test and those days are disregarded when calculating the 280-day total.

Tax consequences

The Irish tax year follows the calendar year. Irish tax residents are generally subject to Irish income tax on worldwide income, subject to the applicable rules. The taxation of foreign income may also depend on the individual’s domicile and, where applicable, the remittance basis. Ordinary residence may continue to have tax consequences after an individual ceases to be Irish tax resident. Non-residents are generally subject to Irish tax on Irish-source income, subject to applicable treaty provisions.

Migration / EU residence

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

Orientation references

• Taxes Consolidation Act 1997 (TCA), Section 819, statutory Irish tax-residency tests and day-counting rules
• Taxes Consolidation Act 1997 (TCA), Section 820, ordinary residence
• Irish Revenue (Revenue Commissioners / revenue.ie), tax-residency, ordinary-residence and domicile guidance
• Irish immigration / EU, EEA, Swiss and Common Travel Area framework