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)