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Split-Year Treatment
In the year you move back, the wages you earned abroad before you arrived are not taxed in Ireland, and you still get the full year's tax credits.
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 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.
Good to know
- It applies to employment income (your wages) only, not to other income like rent or investments.
- There is no income limit or threshold.
- You apply through MyEnquiries in Revenue myAccount, or in writing to your local Revenue office.
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 10 June 2026. Always confirm the details on the official page before applying.
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