Ireland
Ireland Common Travel Area
Common Travel Area (British citizens)
Checked against official sources on Change log
Key facts
Common Travel Area is a long-stay route for Ireland. Checked 2026-10-12 against the official source.
Why this route may not fit
Check this before you apply.
- Only for passports from United Kingdom
What you'll need
Who can apply2
- British citizens can move freely and reside in Ireland under the Common Travel Area and enjoy the associated rights and entitlements.
- Common Travel Area rights apply only to British and Irish citizens, not to other nationals living in either country.
Documents1
- On arrival from the UK, an immigration officer may ask where you travelled from and for evidence of name and nationality.
After you arrive1
- The 2019 Memorandum of Understanding keeps the Common Travel Area and its rights in place in all circumstances.
When you become tax resident
How Ireland decides tax residence and treats foreign-source income, from its tax records.
- Tax residence
- At least 183 days in a tax yearResident if present in Ireland 183 days or more in the tax year.
- At least 280 days in the current and preceding tax year combinedResident if present 280 days or more across two years, provided more than 30 days are spent in Ireland in the current year.
- Foreign-source income
Remittance basis (non-dom)
An individual resident in Ireland who is not Irish-domiciled is taxed on foreign-sourced income and foreign capital gains only to the extent they are remitted to Ireland; Irish-source income is taxed in full and the income of a non-Irish employment is taxable on the remittance basis only for duties performed outside Ireland.
- Special regime
Remittance basis for residents who are not Irish-domiciled · Tax relief
All tax rules for Ireland Tax records checked
Full official text
British citizens may enter, live, work and study in Ireland without a visa or residence permit under the Common Travel Area, reaffirmed by the 2019 UK-Ireland Memorandum of Understanding. 1 2 3 4 5
Requirements
- British citizens can move freely and reside in Ireland under the Common Travel Area and enjoy the associated rights and entitlements. 1 5
- Common Travel Area rights apply only to British and Irish citizens, not to other nationals living in either country. 3
- On arrival from the UK, an immigration officer may ask where you travelled from and for evidence of name and nationality. 2
- The 2019 Memorandum of Understanding keeps the Common Travel Area and its rights in place in all circumstances. 1 5
Stay
- No time limit; no visa or residence permit needed.
Nationality
British citizens. Open to: United Kingdom.
Work
British citizens continue to have the right to live and work in Ireland under the Common Travel Area.
Family
Family members of British citizens who are not British, EEA or Swiss citizens must apply for residency.
Official sources
- Brexit and You: Living and Working · Department of Foreign Affairs, gov.ie · checked 2026-10-12
- Common Travel Area · Immigration Service Delivery, Department of Justice, Home Affairs and Migration · checked 2026-10-10
- Your questions answered on Trade in Services and the Common Travel Area · Department of the Taoiseach, gov.ie · checked 2026-10-12
- Brexit and Ireland · Citizens Information (Government of Ireland) · checked 2026-10-12
- Common Travel Area: rights of UK and Irish citizens · Cabinet Office and Home Office, GOV.UK · checked 2026-10-10
Common Travel Area and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Common Travel Area | – | – | – |
| EU free movement | – | – | Yes |
| EU free movement Portugal | – | – | Yes |
| Free movement by treaty Spain | – | 5 yr | Yes |
| Visa-free stay (12 months) Georgia | – | 1 yr | – |
Questions people ask
How long can I stay on the Common Travel Area?
No time limit; no visa or residence permit needed.
Can I work on the Common Travel Area?
British citizens continue to have the right to live and work in Ireland under the Common Travel Area.
Can I bring my family on the Common Travel Area?
Family members of British citizens who are not British, EEA or Swiss citizens must apply for residency.
Who can apply for the Common Travel Area?
British citizens. Open to: United Kingdom.
Is there a tax break for Common Travel Area holders in Ireland?
Ireland: remittance basis for residents who are not Irish-domiciled: An individual resident in Ireland who is not Irish-domiciled is taxed on foreign-sourced income and foreign capital gains only to the extent they are remitted to Ireland; Irish-source income is taxed in full and the income of a non-Irish employment is taxable on the remittance basis only for duties performed outside Ireland. It's separate from the visa and has its own conditions.
Tax
Special regime
Ireland: remittance basis for residents who are not Irish-domiciled
Tax relief
Details
- On: Actual sums remitted to Ireland out of foreign-source income
An individual resident in Ireland who is not Irish-domiciled is taxed on foreign-sourced income and foreign capital gains only to the extent they are remitted to Ireland; Irish-source income is taxed in full and the income of a non-Irish employment is taxable on the remittance basis only for duties performed outside Ireland.
Taxed on
Actual sums remitted to Ireland out of foreign-source income (Schedule D Case III) and foreign gains; Irish-source income and Irish gains on the arising basis at ordinary rates (20% standard rate band and 40% higher rate in the Revenue example for 2026).
Who it applies to
- Resident in Ireland for the tax year and satisfies Revenue that they are not domiciled in the State (section 71 TCA 1997).
Exclusions
- Duties of a non-Irish employment performed in Ireland are taxed under Schedule E on the arising basis.
- UK-source income is taxed on the arising basis (section 18 FA 2008).
- Other statutory exceptions are listed in Part 7 of the manual.
Days in the country
- At least 183 days in tax year · Resident if present in Ireland 183 days or more in the tax year.
- At least 280 days in current and preceding tax year combined · Resident if present 280 days or more across two years, provided more than 30 days are spent in Ireland in the current year.
Tax residence
Residence is by days of presence under section 819 TCA 1997; domicile is a separate general-law concept.
Visas
Not tied to a visa; SARP is a separate employment-income relief.
Other taxes
USC and PRSI follow their own rules; the Revenue manual notes the remittance basis is also available for foreign gains.
Checked against official sources on Change log
Similar visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-12 against 5 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Brexit and You: Living and Working · Department of Foreign Affairs, gov.ie · checked 2026-10-12
- Common Travel Area · Immigration Service Delivery, Department of Justice, Home Affairs and Migration · checked 2026-10-10
- Your questions answered on Trade in Services and the Common Travel Area · Department of the Taoiseach, gov.ie · checked 2026-10-12
- Brexit and Ireland · Citizens Information (Government of Ireland) · checked 2026-10-12
- Common Travel Area: rights of UK and Irish citizens · Cabinet Office and Home Office, GOV.UK · checked 2026-10-10
Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.