Ireland · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
When this country treats you as a tax resident
Day-count rule clear. Non-Irish-domiciled can use remittance basis (foreign income taxed only on remit).
- Primary test
- Composite test
- Day threshold
- 183 days
How days are counted: 183 days, OR 280-day 2-yr aggregate with ≥30 days current year
Also makes you resident
- Ordinary residence: 3 consecutive years resident → ordinarily resident
Tax authority: revenue.ie
Tax residency is decided separately from immigration status — these tests can make you a tax resident whatever visa you hold, and leaving a visa behind does not by itself end them.
Count your days against this rule Compare residency tests across countries
Irish taxes are administered by Revenue. Employees are taxed at source through the PAYE system, with deductions made by the employer, and residence together with domicile determines how much of your income falls within the Irish net.
- Revenue administers income tax, PAYE and related registrations.
- Employees are taxed through PAYE, with deductions made by the employer.
- Residence and domicile affect what income is taxable in Ireland.
- Revenue
Revenue — Irish tax and customs administration.
Government portals
- Revenue — Irish Tax and Customs — PPS-linked tax registration, PAYE, self-assessment and customs.
- Immigration Service Delivery — Visas, employment permits interaction, IRP registration and citizenship.
- Department of Enterprise, Tourism and Employment — Employment permits for non-EEA workers, including the Critical Skills permit.
- Workplace Relations Commission — Statutory employment rights, minimum wage, and complaints procedure.