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Updated : 26/06/2017

Income taxes abroad – Ireland

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I'm an employee

Which income will be taxed in Ireland?

  • Are you living in Ireland? You must pay tax on your worldwide income there.
    (criteria: presence in Ireland for 183 days or more in the tax year or for 280 days or more in the tax year and the previous year)
  • Are you living in Ireland for less days than as indicated above? You are not considered tax resident and pay tax only on income earned in Ireland.
  • Do you receive income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

Tax rates for income earned in 2016 (for a single person)

Bracket

Annual income

Rate

1

up to €33 800

20%

2

over €33 800

40%

Take into account any tax credits. Their amount depends on your personal situation.

When and how do you pay?

Under the "Pay As You Earn" (PAYE) system, your employer — under instruction from the Irish Tax and Customs office — Revenue — will deduct income tax from your wages and report it to the tax authorities.

How to appeal / complain

The Customer Service Standards set out in detail the level of service you can expect in your dealings with Revenue. Read your tax assessment letter carefully to find out where exactly you should lodge an appeal (if you need to do so) and which procedures you need to follow.

Links

Income tax in Ireland

I'm self-employed

Which income will be taxed in Ireland?

  • Are you living in Ireland? You must pay tax on your worldwide income there.
    (criteria: presence in Ireland for 183 days or more in the tax year or for 280 days or more in the tax year and the previous year)
  • Are you living in Ireland for less days than as indicated above? You are not considered tax resident and pay tax only on income earned in Ireland.
  • Do you receive income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

Tax rates for income earned in 2016 (for a single person)

Bracket

Annual income

Rate

1

up to €33 800

20%

2

over €33 800

40%

Take into account any tax credits. Their amount depends on your personal situation.

When and how do you pay?

Under the "Self-Assessment" system there is a common date for the payment of tax and filing of tax returns, i.e. 31 October. This system, which is known as 'Pay and File' allows you to file your return and pay the balance of tax outstanding for the previous year at the same time. Under this system you must:

  • pay preliminary tax for the current tax year on or before 31 October each year
  • make your tax return after the end of the tax year but not later than the following 31 October
  • pay any balance of tax due for the previous tax year on or before 31 October

You should file and pay your tax returns electronically on the Revenue Online System (ROS).

How to appeal / complain

The Customer Service Standards set out in detail the level of service you can expect in your dealings with the Irish tax authorities.

Read your tax assessment letter carefully to find out where exactly you should lodge an appeal (if you need to do so) and which procedures you need to follow.

Links

Irish tax and customs

Income tax in Ireland

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Income taxes abroad
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