Remittance basis for non-domiciled residents
Remittance basis for non-domiciled residents is a residence route in Ireland (Statut fiscal spécial). Tax status, not a permit. Applies indefinitely while non-domiciled; foreign income/gains taxed only when remitted (UK-source and foreign employment income for Irish duties excepted). Domicile levy €200k only for Irish-domiciled citizens.
Special tax regimes for new residents →Requirements at a glance
How holders are taxed
Irish income + remittances taxed (to 40% + USC 8%); unremitted foreign dividends/gains untaxed; CAT applies after 5 yrs residence
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Catégorie | Statut fiscal spécial |
|---|---|
| Investissement | — |
| Frais (famille) | CHF 0 |
| Revenu / an | — |
| Avoirs | — |
| Séjour min. | — |
| Résidence perm. | — |
| Citoyenneté | — |
| Travail | yes |
| Éligibles | Irish tax residents not domiciled in Ireland (needs separate residence right) |
| Impôts | Irish income + remittances taxed (to 40% + USC 8%); unremitted foreign dividends/gains untaxed; CAT applies after 5 yrs residence |
| État au | 2026-10 |
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.