IR1.2.1ÌýÌýÌýÌý Tax residence
An individual is tax resident in Ireland for a tax year if they:
- Ìý
(a)ÌýÌýÌýÌý spend 183 days or more in Ireland in a tax year, or
- Ìý
(b)ÌýÌýÌýÌý spend an aggregate of 280 days in Ireland in the current tax year and the previous tax year (if the individual spends less than 30 days in Ireland in either tax year, these days are ignored in calculating the aggregate), or
- Ìý
(c)ÌýÌýÌýÌý elect to be resident in Ireland for the tax year. Election is only permissible if the individual will be present in Ireland for the following tax year. Election cannot be made if an individual has spent less than 30 days in Ireland in the year in question
An individual who does not meet (a)–(c) above will not be regarded as resident for the tax year in question. An individual
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Web page updated on 17 Mar 2025 13:10