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We specialise in providing comprehensive tax advice and services for Irish individuals working abroad. We help you understand complex international tax laws and ensure compliance.
In most Irish Working Abroad cases, we recommend a 45-minute consultation, where we’ll map out your next steps together. If you are unsure and would like to confirm the most appropriate consult to book please reach out to our Client Service Manager at info@expattaxes.ie).
Yes, as an Irish citizen working abroad, you may still need to file a tax return in Ireland, depending on your residency status and sources of income and gains. Here are key points to consider:
Residency Status: Your tax obligations in Ireland depend on whether you are considered a resident or non-resident for tax purposes. This status is determined by the number of days you spend in Ireland during a tax year and your ordinary residency position.
Resident: If you are considered a resident, you are generally required to report your worldwide income and capital gains to Irish Revenue.
Non-Resident: If you are non-resident, you are only required to report your Irish-sourced income and gains on Irish assets (e.g. Irish-situated property).
Income Sources : Regardless of your residency status, if you have Irish-sourced income, such as rental income from a property in Ireland, you must file an Irish tax return.
Obligations for Non-Residents: Non-residents must file a Form 11 or Form 12 for their Irish-sourced income.
Domicile Levy: If you are domiciled in Ireland, have a worldwide income of over €1 million, own Irish property worth over €5 million, and have paid less than €200,000 in Irish income tax, you may be subject to the domicile levy, which requires filing an Irish tax return.
To avoid double taxation—paying tax on the same income in both Ireland and your host country—consider the following:
Double Taxation Agreements (DTAs): Ireland has agreements with many countries to prevent double taxation. These agreements outline which country can tax specific income and gains.
You can claim relief through the DTA by Tax Credits – Claiming credit in Ireland for the tax paid in the other country on the same income/gain.
Exemptions: Some types of income may be exempt from tax in one of the countries under the terms of the DTA.
Reduced Rates: DTAs might provide reduced tax rates on certain types of income, such as dividends, interest, and royalties.
Residence Certificate: Obtain a residence certificate from the tax authority in your host country to prove your tax residency there. This document and evidence of foreign tax paid can support your claims for relief under the DTA.
Foreign Earnings Deduction (FED): If you work overseas temporarily and continue to be a tax resident in Ireland, you may be eligible for the FED, which allows you to deduct a portion of your overseas earnings from your taxable income in Ireland, subject to certain conditions.
Tax Credits and Reliefs: Ensure you claim all applicable tax credits and reliefs in Ireland.
This includes Foreign Tax Credit: The foreign tax paid on income is also taxable in Ireland.
Personal Tax Credits: Such as the PAYE tax credit, which can reduce your overall tax liability.
Professional Advice: Engage with a tax professional specialising in international tax issues. They can help you navigate the complexities of DTAs and ensure you maximise your tax reliefs and credits while remaining compliant with tax laws in both countries.
We specialise in providing comprehensive tax advice and services for Irish individuals working abroad. We help you understand complex international tax laws and ensure compliance.
A company director (an Irish resident) and his wife sought assistance in managing their tax affairs. They planned to relocate to Portugal while maintaining their Irish company and retaining investment properties in the Middle East. Discover how we helped them.
Yes, as an Irish citizen working abroad, you may still need to file a tax return in Ireland, depending on your residency status and sources of income and gains. Here are key points to consider:
Residency Status: Your tax obligations in Ireland depend on whether you are considered a resident or non-resident for tax purposes. This status is determined by the number of days you spend in Ireland during a tax year and your ordinary residency position.
Resident: If you are considered a resident, you are generally required to report your worldwide income and capital gains to Irish Revenue.
Non-Resident: If you are non-resident, you are only required to report your Irish-sourced income and gains on Irish assets (e.g. Irish-situated property).
Income Sources : Regardless of your residency status, if you have Irish-sourced income, such as rental income from a property in Ireland, you must file an Irish tax return.
Obligations for Non-Residents: Non-residents must file a Form 11 or Form 12 for their Irish-sourced income.
Domicile Levy: If you are domiciled in Ireland, have a worldwide income of over €1 million, own Irish property worth over €5 million, and have paid less than €200,000 in Irish income tax, you may be subject to the domicile levy, which requires filing an Irish tax return.
To avoid double taxation—paying tax on the same income in both Ireland and your host country—consider the following:
Double Taxation Agreements (DTAs): Ireland has agreements with many countries to prevent double taxation. These agreements outline which country can tax specific income and gains.
You can claim relief through the DTA by Tax Credits - Claiming credit in Ireland for the tax paid in the other country on the same income/gain.
Exemptions: Some types of income may be exempt from tax in one of the countries under the terms of the DTA.
Reduced Rates: DTAs might provide reduced tax rates on certain types of income, such as dividends, interest, and royalties.
Residence Certificate: Obtain a residence certificate from the tax authority in your host country to prove your tax residency there. This document and evidence of foreign tax paid can support your claims for relief under the DTA.
Foreign Earnings Deduction (FED): If you work overseas temporarily and continue to be a tax resident in Ireland, you may be eligible for the FED, which allows you to deduct a portion of your overseas earnings from your taxable income in Ireland, subject to certain conditions.
Tax Credits and Reliefs: Ensure you claim all applicable tax credits and reliefs in Ireland.
This includes Foreign Tax Credit: The foreign tax paid on income is also taxable in Ireland.
Personal Tax Credits: Such as the PAYE tax credit, which can reduce your overall tax liability.
Professional Advice: Engage with a tax professional specialising in international tax issues. They can help you navigate the complexities of DTAs and ensure you maximise your tax reliefs and credits while remaining compliant with tax laws in both countries.
