Ireland Non-Domiciled Remittance Basis
Ireland's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.
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Key Details
Stay Requirements
Remittance basis applies to Irish tax residents who are non-domiciled - Irish tax residency (183 days, or 280 over 2 yrs)
medium confidenceHighlights
- Attractive for high-net-worth individuals
- Only taxed on remitted income
- No capital gains tax on foreign assets
- Encourages foreign investment
- Flexible residency options
The catch
- You have to actually live there. At least 183 days a year in-country — this becomes your main home, not a paper residency.
- Stays temporary. There's no built-in path to permanent residence — you'd need another route to settle for good.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Changes in tax laws could impact the attractiveness of this regime.
Tax Notes
Under the remittance basis, only foreign income that is brought into Ireland is taxed. This is beneficial for high-net-worth individuals.
Sources
Figures are AI-assisted and can change. Confirm every detail on the official source before you act on it.