Налоговое резидентство в стране Ireland: правило 183 дней

Ireland applies a 183 day test per tax year, or 280 days over two consecutive tax years.

Календарный год (с января по декабрь). Это означает, что ваш счётчик дней обнуляется каждого 1 января. Дни предыдущего года не переносятся.

Если вы превысите 183 дней, Ireland может обложить ваш мировой доход налогом как налогового резидента. Точные последствия зависят от вашей ситуации, действующих налоговых соглашений и типа дохода.

Ireland runs two day count tests. The first is the headline 183 days in a single tax year, which lines up with the calendar year now. The second is sneakier: spend 280 days or more in Ireland across two consecutive tax years, with at least 31 days in each, and you are treated as resident in both years rather than neither.

Any day you set foot in Ireland counts, arrival and departure days included. Until 2009 the rule looked at where you were at midnight, but Revenue switched to a present in state test, so even short same day visits now go on the count.

Beyond plain residency, Ireland layers on a status called ordinary residence. After three consecutive years as an Irish resident, you become ordinarily resident, and that status follows you for three further years after you leave the country, with effects on the taxation of certain foreign income. Sitting above it is domicile, a deeper common law concept that determines how foreign income is taxed for Irish residents on the remittance basis.

The remittance basis is the regime worth knowing. Non domiciled Irish residents pay Irish tax on foreign source income and gains only when those amounts are actually brought into Ireland. For inbound employees, the Special Assignee Relief Programme (SARP) goes further and grants a 30% deduction on employment income above a threshold.

Ireland has a wide treaty network and applies the standard OECD tiebreaker. Treaties can also reduce withholding on dividends, interest, and royalties coming into Ireland from another treaty country.