Question 1

How many days can I spend in Ireland and still be non-resident?

Accepted Answer

Fewer than 183 days in the tax year on its own, and you also need to watch the 280-day combined test: your days this year plus last year together must stay under 280, unless either year had 30 days or fewer, in which case that combined test does not apply at all. Any part of a day present in Ireland generally counts as a full day, which catches people out more than they expect.

Question 2

What is the three-year ordinary residence tail?

Accepted Answer

A separate status from residence itself. If you were Irish tax resident for three consecutive tax years, you become ordinarily resident, and you keep that status until you have been non-resident for three consecutive tax years. While it lasts, an Irish-domiciled leaver can remain taxable in Ireland on some worldwide income, with an exception for employment or trade income carried on wholly abroad.

Question 3

I've only lived in Ireland a year or two. Does the tail apply to me?

Accepted Answer

No. Ordinary residence only attaches after three consecutive resident tax years. If you move to Ireland and leave again before reaching that, you cease being both resident and ordinarily resident at the same time, with no tail to plan around.

Question 4

Does this calculator replace advice from a tax adviser?

Accepted Answer

No. It applies the published day-count and ordinary-residence rules to the numbers you enter, which is useful for planning, but your domicile position, income types and exact dates are individual. Confirm your position with an Irish-qualified tax adviser before you act on it, particularly around the year you actually leave.

Irish residency, and the three-year tail

1. Are you Irish tax resident this year?

2. The ordinary-residence tail

Planning the move around your own dates?