Taxes
Ireland — Tax: Tax Residency
A person is Irish tax resident if present for 183 days in a tax year, or 280 days across the current and previous tax year.
VerifiedGovernment / official sourceRevenue (Ireland) — How to know if you are resident for tax purposesLast reviewed: 2026-10-23
Key facts
- Resident if present in Ireland for 183 days or more in a tax year, or for 280 days or more in total over the current and preceding tax year.
- Presence of less than 30 days in a year is not counted for the 280-day test; any part of a day counts as presence.
- A person can elect in writing to be resident for a year if they arrive intending to be resident the following year and will in fact be resident.
- Resident persons are taxed on worldwide income; liability also depends on ordinary residence and domicile.
- A person becomes ordinarily resident after three consecutive tax years of residence and ceases to be after three consecutive non-resident years.
- Domicile is not defined in tax legislation; it is a concept of general law.
Steps
- Determining Tax Residency — The Revenue Commissioners provide a guideline on determining tax residency, but specific cases may be subject to interpretation. Individuals and businesses should consult a tax professional to ensure accurate classification.