In an increasingly regulated and compliance focused climate, more than ever, it is important that both employers and employees are aware of their obligations when moving to Ireland. This brochure highlights some of the primary considerations.
Before coming to Ireland, non-EEA citizens must ensure that they have the necessary permission to live and work here.
For individuals coming to Ireland to work, the type of work permit required is dependent on their specific facts and circumstances. Please refer to our Irish Immigration Law flyer for further information.
Irish tax residence
The Irish tax system is residence-based, so an individual’s residency status dictates how they are taxed in Ireland. An individual will be regarded as resident in Ireland for a tax year if they:
- Spend 183 days or more in Ireland in that tax year; or
- Spend 280 days in Ireland in total across two consecutive tax years*
Note that the Irish Tax Year is the calendar year (i.e. 1 January - 31 December).
* If an individual is present in Ireland for 30 days or less in any tax year, they will be considered non-resident unless they elect otherwise.
Where an individual is tax resident in the year of arrival, and intends to remain tax resident in the subsequent year, they are able to split the year for tax purposes (i.e. into a period of residence and a period of non-residence). This provision means that earnings from an employment exercised outside of Ireland pre-arrival should be outside the scope of Irish tax. Note that split year treatment applies to employment income only.
An individual’s Irish tax position is also dictated by their “Ordinary Residence” and “Domicile” status.
Get in touch
If you have any queries on employee share incentives schemes, please contact our Global Mobility team. We'd be delighted to hear from you.
Tax Principal, People Services & Head of Global Mobility
KPMG in Ireland