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Ireland · tax residency · 2026

How many days make you tax resident in Ireland?

183days
Tax residency thresholdchecked 2026-08-18 · revenue.ie

183 days 183 days or more in a tax year, OR 280 days or more in total taking the current and preceding tax years together; you are not resident if you are in Ireland for 30 days or less in a tax year makes you tax resident in Ireland — but the day count is only the test people know about.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Revenue Commissioners publishes them at revenue.ie, checked 18 August 2026.

Day threshold
183 days 183 days or more in a tax year, OR 280 days or more in total taking the current and preceding tax years together; you are not resident if you are in Ireland for 30 days or less in a tax year
Tax year
1 January – 31 December
Other tests
Ordinary residence: after three consecutive tax years of residence you become ordinarily resident from the start of the fourth tax year, and on leaving you remain ordinarily resident for three consecutive tax years, paying Irish tax on worldwide income (with stated exceptions). Domicile: a general-law concept meaning living in a country with the intention of living there permanently; a domicile of origin is acquired at birth and persists until a new one is deliberately established. Someone Irish resident but non-ordinarily resident and not domiciled in Ireland is taxed on the remittance basis — Irish-source income plus foreign income to the extent it is remitted into Ireland. An arriving individual may elect in writing to be resident in the year of arrival if they expect to be resident the following year. A domicile levy of EUR 200,000 a year applies to Irish-domiciled individuals with worldwide income over EUR 1 million, Irish property over EUR 5 million and Irish income tax under EUR 200,000 in the year.
Worldwide income
Yes — residents are taxed on worldwide income
Special regimes
Ireland operates SARP (the Special Assignee Relief Programme) for inbound assignees. Its terms were not verified against a Revenue page in this run and are therefore not stated here. The remittance basis for resident non-domiciled individuals is described under otherTests.
Authority
Revenue Commissioners
Official page
revenue.ie
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

Day-counting convention as Revenue states it: 'You will be present in Ireland for a day if you are here for any part of a day' — part-days count as whole days. Two exceptions: you are not treated as present if you remain airside at an airport or port, or if unforeseen circumstances such as severe weather prevent you leaving on your planned departure date. Residents who are also Irish-domiciled are taxed on worldwide income; non-residents are taxed on Irish-source income and on foreign employment income for duties performed in Ireland.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it.

Sources

Questions people ask about Ireland tax residency

How many days can you spend in Ireland before becoming tax resident?

183 days 183 days or more in a tax year, OR 280 days or more in total taking the current and preceding tax years together; you are not resident if you are in Ireland for 30 days or less in a tax year makes you tax resident in Ireland, and residents are taxed on worldwide income. Days are not the only route in: Ordinary residence: after three consecutive tax years of residence you become ordinarily resident from the start of the fourth tax year, and on leaving you remain ordinarily resident for three consecutive tax years, paying Irish tax on worldwide income (with stated exceptions). Domicile: a general-law concept meaning living in a country with the intention of living there permanently; a domicile of origin is acquired at birth and persists until a new one is deliberately established. Someone Irish resident but non-ordinarily resident and not domiciled in Ireland is taxed on the remittance basis — Irish-source income plus foreign income to the extent it is remitted into Ireland. An arriving individual may elect in writing to be resident in the year of arrival if they expect to be resident the following year. A domicile levy of EUR 200,000 a year applies to Irish-domiciled individuals with worldwide income over EUR 1 million, Irish property over EUR 5 million and Irish income tax under EUR 200,000 in the year. Checked 18 August 2026 against revenue.ie.

When is Ireland's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, 183 days or more in a tax year, OR 280 days or more in total taking the current and preceding tax years together; you are not resident if you are in Ireland for 30 days or less in a tax year.

Are residents of Ireland taxed on worldwide income?

Yes — once you are tax resident in Ireland, worldwide income falls in scope, subject to double-tax treaties. Ireland operates SARP (the Special Assignee Relief Programme) for inbound assignees. Its terms were not verified against a Revenue page in this run and are therefore not stated here. The remittance basis for resident non-domiciled individuals is described under otherTests.

Is there a special tax regime for people moving to Ireland?

Ireland operates SARP (the Special Assignee Relief Programme) for inbound assignees. Its terms were not verified against a Revenue page in this run and are therefore not stated here. The remittance basis for resident non-domiciled individuals is described under otherTests. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Ireland?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Ireland, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.