Remittance basis for non-domiciled residents

Remittance basis for non-domiciled residents is a residence route in Ireland (Szczególny status podatkowy). 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.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Ireland

Elect residence in arrival year (s.819(3)) if you will be resident next year; else 183 days or 280 over 2 yrs (≥30 each)

Non-domiciled: remittance basis for foreign income/gains; split-year relief only for employment income

Residence certificate: Revenue certificate of residence once resident

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Ireland on the interactive map →otwórz w bazie → →Strona oficjalna ↗

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.

Kategoria	Szczególny status podatkowy
Inwestycja	—
Opłaty (rodzina)	CHF 0
Dochód / rok	—
Majątek	—
Min. pobyt	—
PS	—
Obywatelstwo	—
Praca	yes
Kto może	Irish tax residents not domiciled in Ireland (needs separate residence right)
Podatek	Irish income + remittances taxed (to 40% + USC 8%); unremitted foreign dividends/gains untaxed; CAT applies after 5 yrs residence
Stan na	2026-10

Strona oficjalna

otwórz w bazie →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.