Remittance basis for non-domiciled residents
Remittance basis for non-domiciled residents is a residence route in Ireland (Szczególny status podatkowy). Tax status, not a permit. Applies indefinitely while non-domiciled; foreign income/gains taxed only when remitted (UK-source and foreign employment income for Irish duties excepted). Domicile levy €200k only for Irish-domiciled citizens.
Special tax regimes for new residents →Requirements at a glance
How holders are taxed
Irish income + remittances taxed (to 40% + USC 8%); unremitted foreign dividends/gains untaxed; CAT applies after 5 yrs residence
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Kategoria | Szczególny status podatkowy |
|---|---|
| Inwestycja | — |
| Opłaty (rodzina) | CHF 0 |
| Dochód / rok | — |
| Majątek | — |
| Min. pobyt | — |
| PS | — |
| Obywatelstwo | — |
| Praca | yes |
| Kto może | Irish tax residents not domiciled in Ireland (needs separate residence right) |
| Podatek | Irish income + remittances taxed (to 40% + USC 8%); unremitted foreign dividends/gains untaxed; CAT applies after 5 yrs residence |
| Stan na | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.