How is foreign income taxed for Irish tax residents?

How Ireland taxes your foreign income depends on two factors: whether you are tax resident in Ireland, and whether you are domiciled in Ireland.

Irish tax resident and Irish domiciled (most people):

If you are both resident and domiciled in Ireland, you are taxed on your worldwide income — this includes foreign employment income, foreign rental income, foreign dividends, foreign pensions, and any other income arising outside Ireland. The income must be declared on your Irish tax return even if it has already been taxed abroad.

Double Taxation Agreements (DTAs): Ireland has DTAs with over 70 countries. These treaties prevent the same income being taxed twice. Generally, you get a credit in Ireland for tax already paid abroad, or certain income is exclusively taxable in the source country. Always check the specific treaty for the country in question.

Irish tax resident but NOT domiciled (the remittance basis):

If you are resident in Ireland but not domiciled here (for example, you moved from another country and have not established long-term ties), a different rule applies to foreign non-employment income (e.g., foreign rental income, investments). This income is only taxable in Ireland if it is remitted to Ireland (i.e., transferred into an Irish bank account or used in Ireland). Foreign income left offshore is not taxed. Employment income earned from Irish duties is always taxable in Ireland regardless.

Foreign employment income: Even under the remittance basis, income earned for work physically performed in Ireland is always taxable here.

How to declare: Foreign income is declared on the Form 11 for self-assessed taxpayers, or through myAccount PAYE Anytime for PAYE workers with small amounts of foreign income. You will need documentation of the foreign income and tax paid abroad to claim any DTA credit.