Your residence for tax purposes depends on the number of days that you are present in Ireland during a tax year (A tax year means the period from 1 January to 31 December).
You are resident for tax purposes for a year if:
For tax years up to 2008, each day you are present at midnight counts as one day in the calculation of residency for tax purposes. From tax year 2009 onwards, the midnight rule no longer applies, and you are treated as being present in the State, if you are present in the State at any time during that day.
If you arrive in Ireland in a particular year but are not present for the required number of days, you may elect to be resident for that year provided that you will be resident in the following year. Contact your local tax office for details.
Your pattern of residence over a number of years is taken into account to
decide your ‘ordinary residence’.
If you have been resident for the previous three tax years then you become ordinarily resident from the start of the fourth year. If you leave the country, you will continue to be ordinarily resident until you have been non-resident for three continuous tax years.
For a married couple or civil partners, the residence status of each spouse is assessed independently of the other so it is possible for one spouse or civil partner to be resident and the other to be non-resident. If your residence status differs from that of your spouse or civil partner, you can choose to be treated as single people for tax purposes if it is more beneficial.
If you are resident and employed in Ireland but your spouse or civil partner is not resident in Ireland and has no income - so that your earnings are the only source of income - then it may be possible to claim the Married or Civil Partner's Tax Credit and the increased tax rate band.
Your domicile is the country where you live with the intention of remaining there permanently. It may be different to your residence or nationality.
When you are born, you have a domicile of origin. This is usually the domicile of your father unless your parents have not married or you live with your mother only. This provision is set down in Irish law in the Domicile and Recognition of Foreign Divorces Act 1986.
This domicile can be changed to a domicile of choice, if you move to a different country with the intention of living there permanently.
A new Irish domicile levy was introduced in 2010. This levy applies regardless of where you are tax resident. The levy is charged on an individual:
The levy is €200,000 and is payable annually. Any Irish income tax paid by you in a tax year is allowed as a credit when calculating the amount of domicile levy due for that year. The levy is payable each year on or before 31 October in the year following the valuation date (on a self-assessment basis). The valuation date is 31 December each year. The levy for the year 2012 is, therefore, due and payable on or before 31 October 2013. You can get more information about the domicile levy from the Revenue Commissioners.
Budget 2012: The citizenship condition for payment of the levy was removed in 2012. This means that liable non-residents will not be able to avoid the levy by changing their citizenship status. Before 2012 the levy only applied to Irish citizens.
Lo-call telephone numbers for Revenue regional offices are available here. You can find more detailed contact details for your region here.
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.