Tax

Ireland: 280 days over 2 tax years

Under 280 days in Ireland this tax year and last, combined

About This Rule

Adds your days in Ireland this tax year to last year's: 280 days or more in total makes you resident for this year. A year with 30 days or fewer is left out of the total, and if this year has 30 days or fewer you are not resident under this test. Any part of a day in Ireland counts as a day. This tracks the day count only.

Sources

Reviewed September 30, 2026

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