Ireland: tax for people who are not domiciled in Ireland

This Guide covers how Ireland taxes an individual who is resident or ordinarily resident in Ireland but not domiciled here. It sets out the residence and ordinary residence tests, the remittance basis for foreign income and foreign gains, what the remittance basis does not cover, and the domicile levy (which applies only to people who ARE Irish domiciled). Figures are for tax year 2026. The Irish tax year is the calendar year, 1 January to 31 December.

Quick reference

Item	Position	Where it is proven
Who can use the remittance basis	An individual who satisfies Revenue that he or she is not domiciled in Ireland	TDM Part 05-01-21A, table below
What it covers	Foreign income chargeable under Case III of Schedule D, and gains on assets situated outside the State	TDM Part 05-01-21A and TDM Part 02-01-03, tables below
What it never covers	Irish source income; employment income for duties performed in Ireland (taxed under Schedule E and PAYE); income chargeable under Case IV	TDM Part 05-01-21A, table below
UK income and gains	Can use the remittance basis: UK income arising on or after 1 January 2008, UK gains on disposals on or after 20 November 2008	TDM Part 05-01-21, table below
Irish citizens who are not ordinarily resident	No remittance basis from tax year 2010	TDM Part 05-01-21A, table below
Domicile levy	Only for Irish domiciled individuals who meet all four conditions	TDM Part 18C-00-01, table below
Law	Taxes Consolidation Act 1997: section 71 (remittance basis for income), section 29 (CGT charge and its subsection 4), sections 819 and 820 (residence and ordinary residence), Part 18C (domicile levy)	Revenue Tax and Duty Manuals cited below

Residence: who is resident in Ireland for a tax year

Item	Value	Note (verbatim, revenue.ie)
Source	all figures below	https://www.revenue.ie/en/jobs-and-pensions/tax-residence/resident-for-tax-purposes.aspx
Days test, one year	183 days or more in the tax year	"183 days or more in a tax year or"
Days test, two years	280 days or more across the current and preceding tax year together	"280 days or more in total, taking the current tax year plus the preceding tax year together."
Short stay	30 days or less in a tax year: not resident	"You will not be resident in Ireland if you are here for 30 days or less in a tax year."
A day	Present for any part of a day	"You will be present in Ireland for a day if you are here for any part of a day."

• The two days tests are joined by OR. Either one makes the individual resident for that tax year.
• The two-year test has a floor. TDM Part 34-00-01 says that if an individual is present for not more than 30 days in a tax year, "that individual will not be resident for that tax year", and "such days are ignored for the purposes of (b) above" (the 280-day test). Source: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-34/34-00-01.pdf
• Election in the year of arrival (section 819(3) of the Taxes Consolidation Act 1997): an individual who is not resident on days can elect to be resident for the year of arrival only if they arrive "with the intention of being resident in the following tax year" AND "barring unforeseen circumstances, you will be resident in Ireland in the following tax year". The election must be made to Revenue in writing. TDM Part 34-00-01 adds: "there is no provision for withdrawal of an election." Source: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/resident-for-tax-purposes.aspx
• Split-year treatment (section 822 of the Taxes Consolidation Act 1997) is for employment income only. TDM Part 34-00-01: "Split Year Treatment (SYT) applies only to income from an employment." It does not split the year for investment income or gains.

Ordinary residence

Item	Value	Note (verbatim, revenue.ie)
Source	all figures below	https://www.revenue.ie/en/jobs-and-pensions/tax-residence/ordinarily-resident-tax-purposes.aspx
Becoming ordinarily resident	After three consecutive tax years of residence, from the beginning of the fourth tax year	"you become ordinarily resident from the beginning of the fourth tax year"
Ceasing after leaving	Remains ordinarily resident for three consecutive tax years after leaving	"you continue to be ordinarily resident for three consecutive tax years"
Other foreign income limit while ordinarily resident but not resident	EUR 3,810	"If it is more than" this amount, "the full amount is taxable"

• WHO: an individual who has left Ireland, is no longer resident, but is still ordinarily resident.
• WHAT: that individual pays Irish tax on worldwide income EXCEPT (i) income from a trade or profession no part of which is carried on in Ireland, (ii) income from an office or employment where all the duties (except merely incidental duties) (TDM Part 34-00-01 section 2, which also says that performing the duties in Ireland "for less than 30 days in any tax year may generally be regarded as incidental") are performed outside Ireland, and (iii) other foreign income, such as investment income, of EUR 3,810 or less.
• CLIFF, not allowance: the limit in the table above is a cliff. The page says "If it is more than €3,810, the full amount is taxable." Above the limit, all of the other foreign income is taxable, not only the excess. Source: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/ordinarily-resident-tax-purposes.aspx
• TDM Part 34-00-01 says a person who becomes ordinarily resident does so "regardless of the individual's residence position for the fourth year", and ceases to be ordinarily resident if "non-resident for three consecutive tax years". TDM Part 34-00-01 adds that a double taxation agreement with the country where the individual is resident "may affect the taxation of such income".
• The same TDM says an individual who is ordinarily resident "is taxable on his/her worldwide gains in that tax year, irrespective of his/her residency status", subject to the remittance basis for a non-domiciled individual's foreign gains (section 29(4), see the CGT section below).
• This rule is separate from domicile. A non-domiciled individual who is ordinarily resident but not resident can still use the remittance basis on foreign income that qualifies (TDM Part 34-00-01 paragraph 4.2: the remittance basis applies to an individual who "although tax resident and/or ordinarily resident in the State, is not Irish domiciled for that tax year").

Domicile

Domicile is a concept of general law, not a days test. Revenue (domicile page and TDM Part 34-00-01 paragraph 4.1):

• Everyone has a domicile of origin at birth, "usually the domicile of the father".
• "You keep your domicile of origin unless you choose to gain a new domicile."
• To gain a new domicile of choice there must be "clear evidence that the individual has demonstrated a positive intention of permanent residence in the new country and has abandoned the idea of ever returning to live in the" country of the domicile of origin.
• An Irish domicile of origin is hard to lose. TDM Part 34-00-01 gives the example of an individual with an Irish domicile of origin who lives abroad for a number of years and returns: that individual "would not be regarded as ever having abandoned his or her Irish domicile of origin."

Sources: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/domicile-domicile-levy.aspx and https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-34/34-00-01.pdf

The remittance basis for foreign income

Item	Position	Note (verbatim, TDM Part 05-01-21A)
Source	all figures below	https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-21a.pdf
Who	A person who satisfies Revenue that he or she is not domiciled in the State	"provides that section 71(1) shall not apply to any person who satisfies Revenue that he or she is not domiciled in the State"
What is taxed	Foreign income from foreign securities and possessions, on the actual sums received in the State in the tax year	"computed on the full amount of the actual sums received in the State"
Domicile only, from 2010	Irish citizens who are not ordinarily resident lost the remittance basis for 2010 and later years	"for 2010 and subsequent tax years, the remittance basis of assessment no longer applies in respect of the foreign income of an Irish citizen not ordinarily resident in the State"
Not for Irish duties	Foreign employment income for duties performed in Ireland, from 1 January 2006	"the remittance basis of assessment no longer applies to such income"
Not for Case IV	Foreign income chargeable under Case IV of Schedule D	"it does not apply to income chargeable under Case IV of Schedule D"
UK income	UK source income arising on or after 1 January 2008 can use the remittance basis	"the remittance basis may apply to UK source income arising on or after that date to individuals who are non-domiciled in the State"

Rules an assistant gets wrong:

• The test is domicile, not ordinary residence. Since 2010 the remittance basis applies "only in respect of persons who are not domiciled in the State" (TDM Part 05-01-21A paragraph 2). Revenue's domicile web page still describes it as being for someone "Irish tax resident, but non-ordinarily resident and not domiciled". The TDM is the detailed authority and its own worked example (Mr Brown, resident AND ordinarily resident, US domiciled) applies the remittance basis. Use the TDM rule.
• Income stays income. Foreign income that is invested or accumulated is still income when it is later remitted. TDM paragraph 5.3: "the accumulation of income remains income and that it does not cease to be income merely because it is allowed to accumulate."
• Pre-arrival savings: a Revenue practice with a date. Strictly, foreign income accumulated before the individual became resident is taxable if remitted after. TDM paragraph 5.4 records "a long-standing Revenue practice" that, for individuals moving to Ireland for the first time (or Irish citizens returning who were non-resident and non-ordinarily resident when the income was earned), "funds accumulated from income earned abroad prior to 1 January in the year that the individual becomes Irish resident will not be liable to income tax even if remitted after that date." The cut-off is 1 January of the year of residence, not the arrival date.
• Capital is not income. "a remittance of income is liable to income tax, but a remittance of capital is not liable to income tax (but may be liable to a capital tax)" (paragraph 5.2).
• Mixed accounts. "Any remittances out of an account containing capital and income are treated as first coming out of the income part of the fund until such income is fully remitted" (paragraph 5.6). Where the account also holds foreign employment income taxed under Schedule E, a remittance "may be treated as coming in the first instance" from that Schedule E income.
• Loans repaid abroad. Section 72 of the Taxes Consolidation Act 1997 charges tax where foreign income is used outside Ireland to repay a loan whose proceeds were brought into Ireland (paragraph 5.5).
• Transfers to a spouse or civil partner. Where, on or after 13 February 2013, a non-domiciled individual uses foreign income outside Ireland to lend or transfer money or property to a spouse or civil partner, and value derived from it is later received in Ireland, "the individual (rather than the spouse or civil partner) who made the transfer will be treated as if he or she made the subsequent remittance" (paragraph 3.4, section 6 Finance Act 2013).
• Section 825B is not the remittance basis and applied only for tax years 2009 to 2012 (claims first made in 2011 could run to 2015). Do not offer it for 2026.

The remittance basis for foreign gains (CGT)

Item	Position	Note (verbatim, Revenue TDM)
Source	all figures below	https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-02/02-01-03.pdf
Charge	A person resident or ordinarily resident is chargeable on gains accruing in a year of assessment (section 29(2) of the Taxes Consolidation Act 1997)	"a person who is resident or ordinarily resident in the State is chargeable to CGT on gains accruing in a year of assessment"
Remittance basis	Section 29(4) disapplies that charge for gains on assets "situated outside the State" accruing to a non-domiciled individual	"disapplies subsection (2) where the gain accrues from the disposal of assets “situated outside the State” to an individual who is not domiciled in the State"
Crypto-assets	An asset with no location is not "situated outside the State"; the taxpayer must prove where the gain accrued	"the onus is on the taxpayer to prove where the gain accrued"

• Irish assets: gains on assets situated in Ireland are taxed on the arising basis whatever the owner's domicile.
• UK assets: TDM Part 05-01-21 says the remittance basis "applies to UK source chargeable gains arising from disposals made on or after 20 November 2008". Source: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-21.pdf
• Irish citizens: the same TDM says the remittance basis for foreign chargeable gains "never applied to Irish citizens not ordinarily resident in the State".
• Sale of a foreign home before arrival: TDM Part 34-00-01 says if the property was disposed of in a tax year when the individual was "neither resident nor ordinarily resident in the State, there will not be a liability to Irish tax when the proceeds from the sale are brought into the State."

CGT figures for gains that are taxed

Item	Value	Note (verbatim, revenue.ie)
Source	all figures below	https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx
CGT rate, most gains	33%	"The rate of CGT is" this rate "for most gains."

Item	Value	Note (verbatim, revenue.ie)
Source	all figures below	https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/what-is-exempt-from-cgt.aspx
Personal exemption, each tax year, after losses	EUR 1,270	"of your gain or gains (after deducting losses) are exempt from CGT"

Item	Value	Note (verbatim, revenue.ie)
Source	all figures below	https://www.revenue.ie/en/gains-gifts-and-inheritance/cgt-reliefs/revised-entrepreneur-relief.aspx
Revised Entrepreneur Relief rate	10%	"on gains from the disposal of chargeable business assets"
Lifetime limit, gains on or after 1 January 2026	EUR 1,500,000	"For gains arising on or after 1 January 2026, the lifetime limit increases"
Lifetime limit, gains 1 January 2016 to 31 December 2025	EUR 1,000,000	"of gains arising between 1 January 2016 and 31 December 2025"

Entrepreneur Relief has ownership and working-time conditions. Use ie-cgt for the full CGT computation, reliefs and pay and file dates.

The domicile levy (Irish domiciled individuals only)

Item	Value	Note (verbatim, TDM Part 18C-00-01)
Source	all figures below	https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-18c/18c-00-01.pdf
Levy, per year	EUR 200,000	"and is payable annually"
Condition 2: world-wide income in the tax year must be more than	EUR 1,000,000	"an individual must have “world-wide income” in excess of"
Condition 3: liability to Irish income tax in the tax year must be less than	EUR 200,000	"whose liability to Irish income tax in the tax year is less than"
Condition 4: market value of Irish property on 31 December in the tax year must be more than	EUR 5,000,000	"Irish property to which the individual is beneficially entitled in possession on 31 December in the tax year must exceed"

• WHO: a "relevant individual" is an individual who meets ALL four conditions, joined by AND in TDM paragraph 2.1: domiciled in Ireland in the tax year; world-wide income above the income figure in the table above; Irish income tax liability below the tax figure in the table above; and Irish property on 31 December above the property figure in the table above. A non-domiciled individual is never liable.
• Residence does not matter: "residence or ordinary residence status is not a factor in determining whether they are considered to be a" relevant individual (TDM Part 34-00-01 paragraph 4.3).
• World-wide income is worked out "on the basis that the individual is resident in the State for the year, regardless of their actual tax residence status for that year".
• Irish property is valued with no deduction for debts. TDM: "no deduction shall be made from the market value for any debts or encumbrances". Shares in a company that wholly or mainly carries on a trade (or in a holding company that derives its value from such subsidiaries) are excluded (Revenue domicile page). Shares in non-Irish incorporated companies "do not constitute Irish property" unless "the whole or greater part of the market value of the shares in such companies is attributable, directly or indirectly to property situate in the State", in which case "those shares will be deemed to be Irish properties" (TDM paragraph 4.2).
• Credit: Irish income tax paid for the year is a credit against the levy "but only to the extent that such income tax has been paid at the same time as, or before, the domicile levy for that year is paid" (section 531AC of the Taxes Consolidation Act 1997). USC cannot be offset (Revenue domicile page).
• Anti-avoidance: property transferred on or after 18 February 2010 for less than market value to a spouse, civil partner, minor children (or the minor children of their civil partner), a discretionary trust or a foundation is treated as the transferor's property on each valuation date.
• Pay and file: Form DL1, on a self-assessment basis, "on or before 31 October in the year following the valuation date". The valuation date is 31 December. Where the individual pays the income tax balance through ROS, the deadline is extended to the ROS pay and file date.

The method, step by step

1. Fix the tax year (calendar year) and count days present in Ireland for that year and the year before, under section 819 of the Taxes Consolidation Act 1997. Apply the 183-day test OR the 280-day test, ignoring a year of 30 days or less. Check whether an election under section 819(3) was made in writing for the year of arrival. Source: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/resident-for-tax-purposes.aspx
2. Fix ordinary residence under section 820 of the Taxes Consolidation Act 1997: three consecutive resident years make the individual ordinarily resident from the start of the fourth; three consecutive non-resident years end it. Source: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/ordinarily-resident-tax-purposes.aspx
3. If neither resident nor ordinarily resident, stop: only Irish source income and Irish gains are in scope. Hand off to ie-income-tax-form11 or ie-cgt.
4. Establish domicile from the facts (domicile of origin, any domicile of choice, evidence of intention). The individual must satisfy Revenue that he or she is not domiciled in Ireland. An Irish citizen is not excluded by citizenship alone, but non-ordinary residence no longer gives the remittance basis (from 2010). Source: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-34/34-00-01.pdf
5. Sort each income source. Irish source income: taxed in full. Employment income for duties performed in Ireland: Schedule E and PAYE, taxed in full even if the employer is foreign. Case IV income: taxed in full. Foreign income under Case III (foreign investment income, foreign rents, the part of a foreign employment performed outside Ireland): remittance basis. Source: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-21a.pdf
6. Trace the money brought into Ireland in the tax year. Treat mixed accounts as income first. Apply the 1 January pre-residence practice to income earned before the year of residence. Check section 72 loans and transfers to a spouse or civil partner. Source: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-21a.pdf
7. Sort each gain. Asset situated in Ireland: arising basis, CGT at the rate in the table above. Asset situated outside the State: tax only the gain remitted. Crypto-asset with no provable location: arising basis. Source: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-02/02-01-03.pdf
8. If the individual IS Irish domiciled, test the four domicile levy conditions together and, if all are met, file Form DL1 and pay by the date above, after crediting Irish income tax already paid. Source: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-18c/18c-00-01.pdf
9. If the individual has left Ireland but is still ordinarily resident, apply the three exceptions and the EUR 3,810 cliff for other foreign income, then check any double taxation agreement. Source: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/ordinarily-resident-tax-purposes.aspx

Ask the client first

• Which tax years were you present in Ireland, and how many days in each, including the year before arrival?
• Where were you born, where was your father domiciled at your birth, and do you intend to stay in Ireland permanently or to return to another country?
• Are you an Irish citizen, and have you ever been Irish domiciled?
• What foreign income and foreign assets do you have, where are they located, and which bank accounts hold income, capital or a mix of both?
• What money or property have you brought into Ireland in the year, from which account, and have you transferred foreign funds to a spouse or civil partner or used them to repay a loan?
• Do you work for a foreign employer, and on how many days did you perform the duties in Ireland?

When to refuse or refer

• Domicile is disputed, or the client claims to have acquired or abandoned an Irish domicile. Domicile is fact-specific general law. Refer to a qualified Irish tax adviser.
• Crypto-assets, trusts, offshore companies or foundations, or funds whose income or capital character cannot be traced. Refer.
• Possible domicile levy cases (Irish domiciled, high income, Irish property above the threshold). Valuation and the trading-company share exclusion need professional work. Refer.
• Double taxation agreement relief, split-year employment claims and foreign employment income partly performed in Ireland. Route the computation to ie-income-tax-form11 and refer treaty positions.
• Gift and inheritance questions for non-domiciled individuals: route to ie-cat.
• Questions about the UK regime: this Guide covers Ireland only. Do not compare figures with the UK from this Guide.

Sources

• Revenue, How to know if you are resident for tax purposes: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/resident-for-tax-purposes.aspx
• Revenue, How to know if you are ordinarily resident for tax purposes: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/ordinarily-resident-tax-purposes.aspx
• Revenue, What is domicile and the domicile levy?: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/domicile-domicile-levy.aspx
• Revenue TDM Part 34-00-01, Provisions Relating to Residence of Individuals: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-34/34-00-01.pdf
• Revenue TDM Part 05-01-21A, The Remittance Basis of Assessment: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-21a.pdf
• Revenue TDM Part 05-01-21, The remittance basis as regards UK source income and gains: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-21.pdf
• Revenue TDM Part 02-01-03, Taxation of Crypto-Asset Transactions (section 8, remittance basis): https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-02/02-01-03.pdf
• Revenue TDM Part 18C-00-01, Domicile Levy: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-18c/18c-00-01.pdf
• Revenue, How to calculate CGT: https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx
• Revenue, What is exempt from CGT: https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/what-is-exempt-from-cgt.aspx
• Revenue, Revised Entrepreneur Relief: https://www.revenue.ie/en/gains-gifts-and-inheritance/cgt-reliefs/revised-entrepreneur-relief.aspx

Working paper only. Irish domicile determination is fact-specific and can have significant gift and inheritance tax implications in addition to income tax. Engage a qualified Irish tax adviser.