Created with Sketch.

Who is liable to pay Irish Income Tax?

An individual who is resident and domiciled in Ireland during a tax year is liable to pay income tax while individuals who are resident but not domiciled in Ireland during a tax year are liable to tax on any income arising from sources within Ireland alongside any income remitted into Ireland during the tax year.

Who is a Tax Resident of Ireland?

Residency in Ireland is based solely on one’s physical presence in the country. Residency is determined in a tax year by where an individual spends either of the following:

  1. 183 days in Ireland during that tax year
  2. aggregates 280 days in Ireland over 2 consecutive tax years with at least presence of 30 days in the second tax year.

What is the tax year end?

31st December

When are tax returns due?

31 October following the year of assessment though the deadline could be extended until mid-November if filing online.

Is there a personal tax allowance?

Taxes are charged on net income after relevant deductions with no further allowances.

What are the tax rates?

Ireland has a progressive tax rate ranging from 20 – 40%.

What are the social security rates?

Individuals working in Ireland are required to contribute 4% of their income to the pay-related social insurance system (PRSI)

Can I be self-employed, or must I become an employee to work in Ireland?

You can be self-employed in Ireland. Contact us for more details.