Ireland tax residency: the 183-day and 280-day tests
You’re resident in Ireland for tax if you’re there for 183 days or more in a tax year, or 280 days or more over that tax year and the one before. A year with 30 days or fewer in Ireland doesn’t make you resident and doesn’t count towards the 280. The tax year is the calendar year, and any part of a day counts.
Ireland 183-day calculator
183 days or more in Ireland in a calendar year, or 280 over this year and last, make you resident; a year of 30 days or fewer doesn’t count. Any part of a day counts.
Ireland tax residency: two day tests
Section 819 of the Taxes Consolidation Act 1997 makes you resident in Ireland for a tax year if you’re present there for:
- 183 days or more in that tax year, or
- 280 days or more in total over that tax year and the one before — the “look-back” test.
A tax year with 30 days or fewer in Ireland never makes you resident, and its days aren’t counted towards the 280. The tax year runs from 1 January to 31 December.
| At a glance | Ireland |
|---|---|
| The day tests | 183 days or more in the tax year, or 280 or more over this year and last |
| Over | the tax year, 1 January to 31 December |
| A year of 30 days or fewer | not resident, and not counted towards the 280 |
| A day counts if | you’re in Ireland at any time during it |
Counting the days
- Any part of a day is a day. You’re present for a day if you’re in Ireland at any time during it, so the days you arrive and leave both count.
- Airside doesn’t count. Arriving and leaving without passing beyond the part of an airport or port the public can’t enter isn’t a day present.
- Force majeure. If extraordinary weather or a third party’s failure — an aircraft breaking down, a strike — stops you leaving on the day you planned, the day after isn’t counted.
- Choosing to be resident. In the year you arrive, you can elect to be resident if you come intending to be resident the next tax year. Tell Revenue in writing.
Ordinary residence
Three tax years resident in a row make you ordinarily resident from the start of the fourth. Leave Ireland and you stay ordinarily resident for three more tax years, taxed on your worldwide income except income from a trade or profession carried on wholly abroad, from an employment with all its duties abroad, and other foreign income of €3,810 or less.
Worked example
You were in Ireland for 200 days last year. Arriving this year on 1 April, you can stay until 18 June — 79 days this year, 279 with last year’s. On 19 June you’d reach 280, and be resident for this year. Had you been there for 30 days or fewer last year, only the 183-day test would apply.
The UK counts differently — days you’re there at midnight, in a tax year from 6 April: see the UK 183-day rule. Iceland counts more than 183 days in any 12 months, holidays abroad included: see Iceland tax residency. Other countries, side by side: 183-day rule by country.
How FlySee counts it
FlySee has no Ireland tracker built in; a tax tracker of your own counts the 183-day test: Ireland, fewer than 183 days, the calendar year, any part of a day. The look-back to last year is the calculator’s: it adds last year’s days when there were more than 30. Airside transit and a day you were kept in Ireland by force majeure aren’t days present, but the calculator counts every day you enter — a day early, never late.