Tax and Tax Credits for Non-Residents
If you are non-resident your ordinary residency and domicile will affect how you are taxed.
Ordinarily resident and domiciled in Ireland
You might be non-resident, ordinarily resident and domiciled in Ireland for a tax year. In this case you will pay Irish tax on your worldwide income except:
• your foreign income from a trade, profession or employment performed outside of Ireland
• your foreign investment income if it is less than €3,810.
Non-ordinarily resident and domiciled in Ireland
You might be non-resident, non-ordinarily resident and domiciled in Ireland for a tax year. In this case you will pay Irish tax on:
1. your Irish income and income from a trade, profession or employment performed in Ireland
2. any gains.
Why not fill in our Merchant Navy questionnaire to see if you qualify (takes 2 minutes)
