Ireland Tax Residency & 280-Day Look-Back Calculator

Evaluate your Irish tax residency under Section 819 (183-Day & 280-Day Look-Back Tests) and Section 820 (Ordinary Residence & 3-Year Departure Tail) of the Taxes Consolidation Act 1997.

Day Counts & Residence History

Days in Ireland — Preceding Tax Year (Year 1)

days

Days spent in Ireland in the immediately prior tax year.

Days in Ireland — Current Tax Year (Year 2)

days

Days spent in Ireland in the current tax year being evaluated.

Consecutive Prior Resident Years in Ireland

Number of consecutive tax years resident in Ireland immediately preceding Year 2.

Consecutive Non-Resident Years After Departure

Full tax years spent non-resident after permanently departing Ireland.

Domicile Status

Non-Irish Domiciled (Eligible for Remittance Basis)

Irish Domiciled

Tax Residency Determination

ANNUAL TAX RESIDENCE STATUS (YEAR 2) TAX RESIDENT

Satisfies the 280-Day Look-Back Test for Year 2.

183-Day Single Year Test (Sec. 819(1)(a)) FAIL

Spent 135 / 183 days in Year 2.

280-Day Look-Back Test (Sec. 819(1)(b)) PASS

Combined 285 / 280 days across Year 1 (150 days) & Year 2 (135 days).

Ordinary Residence (Sec. 820) ORDINARILY RESIDENT

Ordinarily Resident in Year 2 after 3+ consecutive prior resident years. Ordinary Residence persists for 3 full tax years post-departure.

Remittance Basis (Sec. 71 & Sec. 29(4)) ELIGIBLE

Non-domiciled resident taxed on foreign income (Sec. 71) & foreign capital gains (Sec. 29(4)) only when remitted into Ireland.

Statutory Rules Reference Guide

1. The 280-Day Look-Back Mechanics (Sec. 819(1)(b) & Sec. 819(2))

Combines physical presence across the current year (Year 2) and immediately preceding year (Year 1). Requires:

Total combined presence of ≥ 280 days across the 2 tax years.
Physical presence of > 30 days (at least 31 days) in EACH of the 2 tax years (Sec. 819(2) Proviso). If presence in either year is 30 days or less, that year is excluded.
Non-Retroactive: Deems you tax resident only for Year 2. Year 1 remains non-resident.

2. The Any-Presence Rule & Ordinary Residence Tail

Any Presence Rule: Under Section 819(4) TCA 1997 (as substituted by Section 15 of Finance (No. 2) Act 2008), being present at any time during a calendar day counts as 1 day.
Ordinary Residence Acquisition: Acquired after 3 consecutive tax years of residence (Section 820(1)).
3-Year Departure Tail: Ordinary Residence lingers for 3 full tax years after departure (Section 820(2)).