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.
How popular is this programme?
Based on Google search demand (US). Updated periodically.
Interested in Ireland Non-Domiciled Remittance Basis?
Take our 2-minute quiz to check if you qualify and find similar programmes.
Stay updated on this programme
Get notified when Ireland Non-Domiciled Remittance Basis changes — pricing, requirements, or closures.
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
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.