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Irish residence and domicile

An individual who is both resident and domiciled in Ireland is subject to Irish Income tax on their worldwide income.

Where an Irish citizen returns to Ireland after more than three years abroad (ie they are an Irish resident for the tax year but not ordinarily resident) they will also be subject to Irish income tax on their worldwide income.

Individuals who are resident but not domiciled in Ireland, are taxed on a remittance basis in respect of overseas income.

Irish residence but not Irish domiciled (remittance basis)

A person who is Irish Resident but not Irish domiciled is subject to Irish Income Tax on:

1. Ìý

   •ÌýÌýÌýÌý Irish source income

2. Ìý

   •ÌýÌýÌýÌý foreign employment income to the extent that the employment duties are performed in Ireland, irrespective of where the income is paid, and

3. Ìý

   •ÌýÌýÌýÌý foreign income to the extent it is remitted into (brought into) Ireland

(TCA 1997, s 71(3))

In relation to employment income, where an individual is resident in Ireland