Whether you are considered a tax resident in Ireland depends on the number of days you spend in the country:

183 Days Rule: You are considered tax resident if you spend 183 days or more in Ireland in a tax year.

280 Days Rule: You are also considered tax resident if you spend a combined total of 280 days or more in Ireland over two consecutive tax years, with at least 30 days in each year.

Ordinarily Resident: If you have been resident in Ireland for three consecutive tax years, you become ordinarily resident from the start of the fourth year and remain so until you have been non-resident for three consecutive tax years.

As airline crew, your time spent in Ireland and abroad can affect your residency status. Ensure you keep accurate records of your travel and time spent in Ireland. Remember that any part of a day spent in Ireland counts for tax residency purposes.

You can deduct certain expenses from your taxable rental income, including:

Mortgage Interest: Interest on loans used to purchase or improve the rental property.

Repairs and Maintenance: Costs of necessary repairs and maintenance (not improvements).

Property Management Fees: Fees paid to property management companies.

Utilities and Services: Costs for utilities and services paid by the landlord.

Insurance: Premiums for landlord insurance policies.

Advertising: Costs of advertising for tenants.

Accountancy Fees: Fees paid for preparing rental accounts.

Legal Fees: Costs of legal services for drafting leases or dealing with tenant disputes.

The applicable tax rates for salary and allowances in Ireland are:

Income Tax Rates:
20% on the first €42,000 of taxable income.
40% on income above €42,000.

Universal Social Charge (USC): The rates are 0.5%, 2%, 4.5%, and 8%, depending on the income.

Pay Related Social Insurance (PRSI):
Class A PRSI at 4% on all income over €5,000 annually.

Allowances may be treated differently, and you should check with your employer or tax advisor to understand the specifics of how they are taxed.

Tax exemptions for airline crew in Ireland include:

Foreign Earnings Deduction (FED): If you spend at least 30 consecutive days working abroad, you may qualify for the FED, which allows for a deduction from your taxable income.

Trans-border Workers Relief: If you are a resident of Ireland but work abroad, you may be eligible for this relief to avoid double taxation.

Consult a tax advisor to see if you qualify for these or other exemptions based on your specific circumstances.

Under the Non-Resident Landlord Scheme:

Deduction at Source: If your tenant or an agent collects the rent, they are required to deduct standard rate income tax (currently 20%) from the rent paid to you.

Filing Returns: You are still required to file an annual tax return to report the full rental income and claim a credit for the tax deducted at source.

Collection Agent: If you appoint a collection agent, the agent can collect the rent without deducting tax, but you must file annual returns and pay any tax due.

To claim double taxation relief:

Double Taxation Agreements (DTAs): Check if Ireland has a DTA with the country where you also pay tax. These agreements often allow for a tax credit or exemption to avoid double taxation on the same income.

Tax Return: When filing your Irish tax return, declare the foreign tax paid and claim a credit for that amount. You may need to provide proof of tax paid abroad.

Revenue Form: Use Form 12 or Form 11 to claim the relief and attach any required documentation.

As airline crew, you can deduct certain expenses from your income, including:

Travel Expenses: While commuting expenses between home and your base are typically not deductible, expenses incurred for work-related travel may be deductible.

Uniforms: Flat rate allowances may be due depending on your role.  See the list here

Training Costs: Expenses for training courses that are necessary for your job and not reimbursed by your employer.

Professional Fees: Membership fees for professional bodies related to your employment may be deductible – consult a tax professional
Ensure you keep detailed records and receipts for all deductible expenses.

Yes, you need to report all non-employment income in your annual tax return.
This includes:

Investment Income: For example, dividends, interest, and rental income

Foreign Income: Any income earned abroad, including from investments or property.

Other Income: Any other income sources, such as freelancing or side businesses.
Use Form 12 or Form 11 to report all sources of income.

Social security contributions for airline crew members and pilots:

Pay Related Social Insurance (PRSI):
Class A PRSI is applicable at 4% on all income over €5,000 annually.
These contributions entitle you to various social welfare benefits, including state pensions and unemployment benefits.

International Agreements: If you work in multiple countries, international agreements between Ireland and other countries can help avoid double contributions and ensure you receive benefits.

Employer Contributions: Your employer must also make PRSI contributions on your behalf.

EU Regulations: If you work within the EU, EEA, or Switzerland, EU social security regulations can determine which country’s social security system applies to you.