Have a Tax Question? Ask a Tax Expert
Hi and welcome to Just Answer!In general, the employment income of a non-resident individual working abroad is not liable to Irish tax. However, such an individual may have a liability to Irish tax on the income attributable to the performance in the State of the duties of that employment. In general, matters such as -
--an individual's residence and/or ordinary residence position for tax purposes;--location of the source of income; and/or--where the duties of a trade, profession or employment are exercised,are likely to have a bearing on the extent of an individual’s liability to Irish income tax.
Section 1 will help you to determine whether you are resident or non-resident for Irish tax purposes in any particular tax year.
Section 2 outlines some questions that an Irish resident individual going abroad to work on a temporary basis might have.
Section 3 outlines some questions that an individual going to work or live abroad on a long term or permanent basis might have.
Section 4 outlines some questions commonly asked by individuals coming to live in Ireland for the first time or by Irish citizens returning to live in Ireland having been abroad for a number of years.Let me know if you need any help.