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Irish income and capital gains tax is based on the tax residence of the taxpayer. Ireland has two residence concepts:

  • tax residence; and
  • ordinary residence.

A taxpayer will cease tax residency usually within a year of leaving Ireland (if not earlier). However it takes three years to lose ‘ordinary residence’ and this may mean that Irish income remains taxable in Ireland if relief under a Double Tax Agreement is not available.

We can assist with clarifying how your residency position impacts your liability to Irish taxes.