Split-Year Treatment
In the year you move back, the wages you earned abroad before you arrived are not taxed in Ireland, and you generally still get the full year's tax credits.
Last checked October 2026
What it is
In the year you move back, the employment income you earned abroad before you arrived is not taxed in Ireland, but you generally still get the full year's tax credits.
Who can get it
- You are resident in Ireland in the year you arrive.
- You were not resident in Ireland the previous year.
- You will be resident in Ireland the following year.
- It applies to employment income (your wages) only, not to other income like rent or investments.
- If you moved to Ireland on or after 1 January 2025, you claim split-year treatment yourself by filing an Income Tax Return for the year you arrived (for a 2025 arrival, that return is filed in 2026).
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 20 October 2026. Always confirm the details on the official page before applying.
Related guides
- Returning to Ireland guide
- Safe Home Ireland
- Crosscare Irish Diaspora Support Project
- Transfer of Residence relief (your car)
- Transfer of Residence relief (your belongings)
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