## Residence basics
Tax residence in Ireland is determined by physical presence:
- 183 days or more in a tax year, or
- 280 days across two consecutive years (with at least 30 in each)
Domicile is a separate concept reflecting your permanent home country and is harder to change than residence.
## Why residence matters
A resident is taxed on worldwide income (subject to the remittance basis if non domiciled). A non resident is taxed only on Irish source income, which usually means earnings from work physically performed in Ireland.
## PAYE for non residents
If you carry out duties in Ireland for an Irish employer, your pay is subject to PAYE, USC, and PRSI even if you live abroad. Tax credits available to non residents are limited:
- The Personal Tax Credit may be reduced or unavailable
- The Employee PAYE Credit applies if duties are in Ireland
- EU and EEA residents may claim full credits in proportion to Irish source income
## PAYE exclusion order
Where a non resident employee performs only minimal duties in Ireland (typically under 30 days per year for a non Irish employer), Revenue can issue a PAYE exclusion order, taking the role outside Irish payroll tax.
## Cross border worker relief
Frontier workers who live in Northern Ireland but work in the Republic, or vice versa, can apply for relief that prevents the same income being taxed twice. Apply at year end through your Statement of Liability.
## Split year relief
If you become resident or cease residence mid year, you may claim split year relief so only employment income earned during your residency period is taxed under PAYE. This can prevent overseas earnings being captured.
## Worked example
Andre is a French national who relocates to Dublin on 1 July 2026 to work for an Irish employer at €60,000 per year. He is non resident at the start of 2026 but becomes resident by year end.
Without split year relief: full €60,000 of Irish source pay taxed.
With split year relief: only the €30,000 earned from 1 July onward is taxed in Ireland. His pre arrival income is excluded.
## Double taxation treaties
Ireland has treaties with most major economies. The treaty between Ireland and the UK, for example, prevents double taxation of frontier workers, business travellers, and pension income.
## Educational notice
Cross border tax is complex. This article is general guidance only. Always consult a tax adviser familiar with both jurisdictions before relying on residence or treaty positions.