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Ireland tax residency: 183 and 280‑day tests

Tax days · EuropeChecked Updated

Ireland 183 / 280

Tax days
183days in the tax year, or 280 over two years

183 days or more in a tax year, or 280 days or more over the current tax year and the one before it together.1

A day is
You are present for a day if you are in Ireland for any part of that day.2
Airside
In some cases you are not counted as present, for example when you stay 'airside', the part of an airport or port that non-travellers cannot access.34
Year
The Irish tax year is the calendar year, 1 January to 31 December.5
Short visits
You are not resident in Ireland if you are there 30 days or less in a tax year.6
Choice
You can choose to be tax resident in the year you arrive in Ireland, if you arrive intending to be resident in the following tax year.7
At the line
If you are resident and domiciled in Ireland for tax purposes, you are chargeable to Irish tax on your worldwide income.8

Worked example

Two lighter years add up

  1. You spend 150 days in Ireland in 2025 and 140 in 2026. Neither year reaches 183.1How we count: Days present in each tax year, any part of a day counted.
  2. Together the two years make 290 days, past 280, so you are resident for 2026 under the two-year test.1How we count: 150 plus 140, the current tax year plus the one before.
  3. Had you spent only 30 days in Ireland in 2026, you would not be resident that year, however many days 2025 held.6How we count: The 30-day floor applies to the tax year in question.

The rule it rests on: 183 days or more in a tax year, or 280 days or more over the current tax year and the one before it together.1 You are not resident in Ireland if you are there 30 days or less in a tax year.6

Questions people ask

How many days make you a tax resident of Ireland?

183 days or more in a tax year, or 280 days or more over the current tax year and the one before it together.1 The Irish tax year is the calendar year, 1 January to 31 December.5

Does part of a day count in Ireland?

You are present for a day if you are in Ireland for any part of that day.2 In some cases you are not counted as present, for example when you stay 'airside', the part of an airport or port that non-travellers cannot access.34

Can I be Irish tax resident with fewer than 183 days?

183 days or more in a tax year, or 280 days or more over the current tax year and the one before it together.1 You can choose to be tax resident in the year you arrive in Ireland, if you arrive intending to be resident in the following tax year.7

Does Ireland tax income earned abroad?

If you are resident and domiciled in Ireland for tax purposes, you are chargeable to Irish tax on your worldwide income.8

Sources

8 official pages, each with its exact words
  1. Revenue, tax residence, the tests · Revenue Commissioners, Ireland · read 26 Oct 2026
    Exact words You are resident in Ireland for tax purposes if you are present in Ireland for: 183 days or more in a tax year or 280 days or more in total, taking the current tax year plus the preceding tax year together.
  2. Revenue, tax residence, a day · Revenue Commissioners, Ireland · read 26 Oct 2026
    Exact words You will be present in Ireland for a day if you are here for any part of a day.
  3. Revenue, tax residence, airside · Revenue Commissioners, Ireland · read 26 Oct 2026
    Exact words In some circumstances, you will not be present in Ireland if you: remain 'airside' while in Ireland.
  4. Revenue, tax residence, airside meaning · Revenue Commissioners, Ireland · read 26 Oct 2026
    Exact words This is when you remain in part of an airport or port that cannot be accessed by non-travellers.
  5. Revenue, tax residence, tax year · Revenue Commissioners, Ireland · read 26 Oct 2026
    Exact words A tax year is from 1 January to 31 December inclusive.
  6. Revenue, tax residence, 30 days · Revenue Commissioners, Ireland · read 26 Oct 2026
    Exact words You will not be resident in Ireland if you are here for 30 days or less in a tax year.
  7. Revenue, tax residence, choosing residence · Revenue Commissioners, Ireland · read 26 Oct 2026
    Exact words You can choose to be tax resident in the tax year you arrive in Ireland. This is provided you: arrive in Ireland with the intention of being resident in the following tax year
  8. Revenue, tax residence, overview · Revenue Commissioners, Ireland · read 26 Oct 2026
    Exact words If you are resident and domiciled in Ireland for tax purposes, you are chargeable to tax in Ireland on your worldwide income.
Checked against Revenue Commissioners, Ireland on 26 Oct 2026 Updated 26 Oct 2026

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