Border Rules

Ireland tax residency

For people spending 183 days in Ireland in one year or 280 days across two years.

Short summary

Ireland uses both a single-year and a two-year test. You are generally resident after 183 days in one tax year, or 280 days over two consecutive years with at least 30 days in each.

Key rules

  • •Threshold: 183 days in one tax year.
  • •Alternative threshold: 280 days across the current and previous year.
  • •A year with 30 days or fewer is normally ignored for the two-year test.

Official sources

Verify the rules directly with the issuing authority.

This page is a short summary, not legal or tax advice. Rules change. Confirm with the official sources above or a qualified professional before acting.

Other use cases