Am I tax resident in Ireland? Residence checker
Enter your days in Ireland this year and last: see whether you're resident, ordinarily resident, and whether split-year treatment or the remittance basis applies.
Tax Residence Check
Count your days and see whether you're Irish tax resident this year, and what follows from it.
A day counts if you're in Ireland at any point in it, including the days you land and leave. Time airside in transit doesn't count. The tax year is January to December.
150 days this year: under 183 in the year and under 280 over two years.
Resident in two countries? The tax treaty decides which one wins, starting with where your permanent home is. Read our guide to Irish tax residency.
Estimates based on Revenue.ie 2026 tax-year rates and simplified rules — for guidance only, not personal tax advice. Your exact position can differ. Get an exact figure from us →
How this is calculated
Irish tax residence is decided by a day count, not by your nationality, your visa or where your employer is.
- Resident: for a tax year (January to December) if you spend 183 days or more in Ireland in that year, or 280 days or more across that year and the previous one. A year with 30 days or fewer in Ireland never counts as resident, and its days don't count towards the 280.
- A day: you're present on a day if you're in Ireland at any point in it, so the days you land and leave both count; time airside in transit doesn't.
- Ordinarily resident: after three tax years in a row as a resident you become ordinarily resident from the fourth, and you stay ordinarily resident until you've been non-resident for three years in a row, which keeps your worldwide gains within Irish capital gains tax after you leave.
- Split-year treatment: if you arrive or leave part-way through a year, split-year treatment keeps the salary you earn abroad that year outside Irish tax.
- Domicile: if Ireland isn't your permanent home (you're not domiciled here), foreign investment income and gains are taxed only when you bring them into Ireland.
How the checker works: it applies these rules from Revenue's guidance (sections 819 to 822 of the Taxes Consolidation Act 1997) to your figures.
Questions people ask
How many days can I spend in Ireland without being tax resident?
Up to 182 days in a tax year, as long as your days in this year and last year together stay under 280. If you spend 30 days or fewer in a year, you can't be resident for that year whatever happened the year before.
Do the days I arrive and leave count?
Yes. You're present in Ireland for a day if you're here at any point during it, so both travel days count. Time spent airside in an airport in transit doesn't, and neither does the extra day if you're stopped from leaving by something unforeseen, like severe weather or an aircraft breakdown.
I arrived in October. Am I resident this year?
Usually not on the day count, because you'll have fewer than 183 days. If you'll be resident next year, you can elect to be resident for the arrival year, which normally gives you the full year's tax credits. The election is made in writing and can't be withdrawn.
What is ordinary residence?
It's a longer-term status. After three consecutive tax years as a resident you're ordinarily resident from the fourth, and it only ends after three consecutive non-resident years. While it lasts, Ireland can tax your gains anywhere in the world, even after you've moved away.
What if I'm resident in Ireland and in another country?
The tax treaty between the two countries decides. It looks first at where you have a permanent home, then where your personal and economic ties are closer, then where you usually live, and then nationality. Our guide to Irish tax residency explains how to claim it.
Rates last updated: October 2026 · How we verify
Read the detail
Irish Tax Residency: The Day Count, Domicile and Split-Year Treatment explains the rules behind this number.