How do I know if I am tax resident or not in Ireland for a tax year?
Your residence status for Irish tax purposes is determined by the number of days you are present in Ireland during a given tax year (1 January to the following 31 December).
You will therefore be tax resident of Ireland in either of the following circumstances:
(a) If you spend 183 days or more in Ireland for any purpose in the tax year in question,
(b) If you spend 280 days or more in Ireland for any purpose over a period of two consecutive tax years you will be regarded as resident in Ireland for the second tax year.
For example, if you spend 140 days here in Year 1 and 150 days here in Year 2 you will be resident in Ireland for Year 2.
However for the second test (b), if you spend 30 days or less in total in Ireland in either tax year those days will not be reckoned for the purposes of applying this test.
A “day” for residence purposes is one on which you are present in Ireland at any time during the day. For 2008 and previous years a “day” was one on which you were present in Ireland at midnight.
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