A Complete Guide to Income Tax in Ireland for Foreigners and Non-Residents (2025 Edition)

Do Foreigners Pay Income Tax in Ireland?

Yes — income tax in Ireland for foreigners applies if you earn income in the country, even if you’re not a resident. Whether you’re employed, self-employed, or receive rental or investment income, you’ll need to assess your tax status as an expat in Ireland and fulfill your filing requirements accordingly.

Tax Residency Rules in Ireland

Your tax residency in Ireland determines whether you’re taxed on Irish-sourced income only or worldwide income. According to Irish tax residency rules, you’re generally considered a resident if:

• You spend 183 days or more in Ireland in a calendar year, or
• You spend 280 days over two consecutive years, with at least 30 days in each

Even if you’re not technically a resident, your non-resident tax obligations in Ireland may still apply on Irish income. This is where options like split-year treatment in Ireland come into play — a mechanism that allows certain income earned before arrival or after departure to be exempt from full-year taxation.

How to Get a PPS Number in Ireland

To register for income tax in Ireland, you’ll first need to obtain a PPS number (Personal Public Service number). This number is used for all tax-related matters, including payroll, social insurance, and Revenue filings.

Once your application is approved, your PPS number for foreign workers is issued and becomes your key identifier for tax and public services.

PAYE in Ireland for Expats

Foreign employees working for Irish companies are typically taxed through the PAYE system in Ireland (Pay As You Earn). Employers deduct income tax, PRSI, and USC directly from your wages.

• PRSI and USC for foreigners apply similarly to residents
• If you’re employed short-term, special reliefs may apply
• Ensure your tax credits are adjusted for your non-resident status

If you’re not eligible for full credits, you may still be able to claim non-resident tax credits in Ireland under certain circumstances.

Income Tax Rates and Non-Resident Obligations

In 2025, Ireland uses a progressive tax system for individuals, including expats:

• 20% on income up to a threshold (varies by personal circumstances)
• 40% on income above that threshold

In addition to income tax, you’ll also pay PRSI and USC if applicable. However, non-residents may be exempt from some social charges, depending on their country of residence and applicable double tax treaties Ireland has in place.

Double Taxation and Treaties

Ireland has tax treaties with more than 70 countries. These double tax treaties help prevent you from being taxed twice on the same income — once in Ireland and again in your home country.

• Use tax treaty benefits to claim a foreign income tax credit in Ireland
• File for double taxation relief in Ireland via your Irish tax return for non-residents

Understanding the remittance basis in Ireland is also crucial. If you’re non-domiciled and not ordinarily resident, you may be taxed only on foreign income that is remitted (brought) into Ireland.

Special Assignee Relief Programme (SARP)

The SARP tax relief in Ireland (2025) provides income tax relief for qualifying employees assigned to work in Ireland by a foreign employer. Key features:

• Applies to earnings over €100,000
• Relief of up to 30% on qualifying income
• Must apply within 90 days of arrival
• Must remain a tax resident for each year claimed

Key Employee Engagement Programme (KEEP)

The KEEP scheme in Ireland offers favorable capital gains tax treatment for employee share options in startups and SMEs. It’s designed to retain key talent in competitive industries.

Filing a Tax Return as a Non-Resident

If you earn Irish-sourced income, you’re required to file an Irish tax return for non-residents, even if you’re exempt from full tax under a treaty or split-year treatment. This return is filed through the Revenue Online Service (ROS).

You may need to:

• Report all Irish income
• Claim non-resident tax credits Ireland
• Apply any double taxation Ireland relief
• Include any foreign income if required

What Foreigners Need to Know About Tax in Ireland

Navigating income tax in Ireland for foreigners can seem daunting, but it’s manageable with the right guidance. To stay compliant and reduce your tax burden:

• Understand your tax residency status
• Register for income tax in Ireland and obtain your PPS number
• Know how PAYE in Ireland for expats and PRSI/USC apply
• Leverage available reliefs like SARP and KEEP
• Avoid double taxation through Ireland’s vast treaty network
• File your Irish tax return as a non-resident on time

Register for a PPS Number

The Personal Public Service (PPS) number is your unique tax identification number in Ireland and is essential for accessing public services, employment, and taxation. If you’re earning income as a non-resident or expat, you’ll need a PPS number to properly register for tax and be included in the PAYE system.

To obtain a PPS number for tax in Ireland, follow these steps:

• Provide valid identification (passport or national ID)
• Show evidence of your purpose in Ireland (e.g. job offer or university letter)
• Submit proof of address (lease agreement or utility bill)

This is a critical first step for anyone managing income tax in Ireland for foreigners, as it links you to the Irish tax system and allows you to access employment rights, PRSI and USC, and Irish tax return services.

Understand Your Tax Residency Status

Your tax residency status in Ireland plays a critical role in determining what income you’re taxed on and which tax credits or reliefs you can claim. According to tax residency rules in Ireland, your residency is based on the number of days you spend in the country during the calendar year.

In general, you’re considered a tax resident if:

• You spend 183 days or more in Ireland in a single tax year, or
• You spend 280 days over two consecutive years, with at least 30 days in each year

If you do not meet these thresholds, you’re considered a non-resident, and may only be liable for tax on Irish-sourced income. However, split-year treatment in Ireland and non-resident tax credits may apply, depending on your circumstances.

Keep Accurate Records

One of the best ways to stay compliant with income tax in Ireland for foreigners is to maintain detailed, organized financial records. This includes documenting all sources of income, employment contracts, payslips, expense receipts, and any tax correspondence from Revenue.

Keeping good records will help you:

• Accurately calculate your tax liability
• Support claims for non-resident tax credits in Ireland
• Ensure you don’t miss out on allowable deductions or reliefs
• File a complete and timely Irish tax return for non-residents

If you’re self-employed or earning rental or foreign income, tracking expenses is especially important, as certain costs may qualify as corporation tax deductions in Ireland or reduce your assessable income under the remittance basis in Ireland.

File Your Taxes on Time

Meeting tax deadlines is a key part of staying compliant with income tax in Ireland for foreigners. In most cases, individual tax returns — including the Irish tax return for non-residents — must be submitted by October 31st of the year following the tax year in question.

For example, for income earned in 2024, your return is due by October 31st, 2025. If you’re using the Revenue Online Service (ROS) and paying online, an extended deadline may apply (typically mid-November).

Late filing can lead to:

• Financial penalties
• Daily interest charges on outstanding balances
• Loss of entitlements, such as non-resident tax credits in Ireland

If you haven’t yet registered for income tax in Ireland, be sure to do so early in the year. Preparing ahead of time allows you to gather necessary documentation and avoid last-minute stress. Filing on time ensures you’re fully compliant with Revenue Corporation Tax and personal income tax regulations.

Seek Professional Help If Necessary

If you’re uncertain about your tax status as an expat in Ireland, dealing with foreign income, or claiming non-resident tax credits, it’s wise to consult a qualified tax advisor or accountant.

Professional support can help you:

• Determine your correct tax residency
• Navigate complex issues like double taxation and split-year treatment
• Accurately file your Irish tax return for non-residents
• Ensure full Revenue Corporation Tax compliance, especially if you operate a business or earn multiple income streams

The Irish tax system can be nuanced — particularly for foreigners who are new to working or living in the country. A tax expert can guide you through income tax in Ireland for foreigners with personalized advice that ensures you meet obligations and avoid costly errors.