Ireland tax
Tax residence: At least 183 days in tax year. 2 special regimes for new residents: Special Assignee Relief Programme and Remittance basis for residents who are not Irish-domiciled.
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Tax residence
- 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.
- Residence is decided by days of presence in the tax year (section 819 TCA 1997).
Special regimes for new residents
Special regime
Special Assignee Relief Programme (SARP)
30% tax
Details
- Limit: €125k/yr ≈ $140k
For assignees arriving after 1 January 2026, 30% of employment income between EUR125,000 (≈ $140,000) and EUR1,000,000 (≈ $1,120,000) is disregarded for income tax for up to five consecutive years (four if the employer certifies after 90 days); assignments qualify for tax years 2012 to 2030. 1 2 3
Taxed on
Employment income from the relevant employer above the lower threshold, up to EUR1,000,000, (≈ $1,120,000) for income tax only.
Who it applies to
- Arrive in Ireland in a tax year from 2012 to 2030 at the request of the employer, to work for that employer or an associated company; the employer is incorporated and tax resident in a state with a double taxation agreement or tax information exchange agreement.
- Worked outside Ireland for the assigning employer for at least six months immediately before the assignment.
- Perform duties in Ireland for at least 12 consecutive months from the first assignment date.
- Not tax resident in Ireland for the five tax years before the arrival year; tax resident in every year for which relief is claimed.
- Minimum basic salary of EUR125,000 (≈ $140,000) a year (excluding bonuses, commissions, benefits and share-based pay) for arrivals from 2026; hold a PPSN.
- Employer certification submitted to Revenue within 90 days of arrival, or within 180 days for arrivals from 1 January 2026, in which case relief is not available for the first year.
Exclusions
- USC is charged on the full salary and relief does not extend to it.
- Maximum five consecutive years starting with the first year of entitlement; four years if employer certification is after 90 days (arrivals from 1 January 2026).
Limits
- EUR 125,000 a year (≈ $140,000) · Lower threshold for arrivals after 1 January 2026
- EUR 100,000 a year (≈ $112,000) · Lower threshold for arrivals from 1 January 2023 to 31 December 2025
- EUR 1,000,000 a year (≈ $1,120,000) · Upper limit of relieved income
Tax residence
Relief years are tax years of residence from the arrival year.
Visas
Independent of immigration permission; typically used with an intra-company or critical skills permit.
Other taxes
USC and PRSI are charged on full pay.
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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. 6 5 4
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.
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Standard rules and foreign-source income
Standard rules
Irish income tax rates
Details
- On: Taxable income by band
- Who: Irish tax resident
- Limit: €44k/yr ≈ $49k
Income tax is 20% up to the standard rate band (EUR44,000 (≈ $49,200) for a single person) and 40% above it; USC and PRSI are additional. 4 5
Taxed on
Taxable income by band.
Who it applies to
- Irish tax resident.
Limits
- EUR 44,000 a year (≈ $49,200) · Standard rate band for a single person; 20% up to this amount, 40% above
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 decided by days of presence in the tax year (section 819 TCA 1997).
Visas
Independent of permission type.
Other taxes
USC, PRSI and VAT are separate.
Checked against official sources on Change log
VAT, social security and other taxes
- USC and PRSI are charged on full pay.
- USC, PRSI and VAT are separate.
- USC and PRSI follow their own rules; the Revenue manual notes the remittance basis is also available for foreign gains.
Questions people ask
When do you become a tax resident in Ireland?
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). Residence is decided by days of presence in the tax year (section 819 TCA 1997).
Who qualifies for Special Assignee Relief Programme?
Arrive in Ireland in a tax year from 2012 to 2030 at the request of the employer, to work for that employer or an associated company; the employer is incorporated and tax resident in a state with a double taxation agreement or tax information exchange agreement. Independent of immigration permission; typically used with an intra-company or critical skills permit.
Who qualifies for Remittance basis for residents who are not Irish-domiciled?
Resident in Ireland for the tax year and satisfies Revenue that they are not domiciled in the State (section 71 TCA 1997). Not tied to a visa; SARP is a separate employment-income relief.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (6)
Official sources
- Special Assignee Relief Programme: calculating relief · Revenue Commissioners · checked 2026-10-10
- Special Assignee Relief Programme · Revenue Commissioners · checked 2026-10-10
- Special Assignee Relief Programme: what are the conditions to qualify? · Revenue Commissioners · checked 2026-10-11
- What is a tax rate band? · Revenue Commissioners · checked 2026-10-10
- How to know if you are resident for tax purposes · Revenue Commissioners (Ireland) · checked 2026-10-10
- Tax and Duty Manual Part 05-01-21A: The Remittance Basis of Assessment · Revenue Commissioners (Ireland) · checked 2026-10-10