Guide · Irish tax for US expats
Irish tax for US expats, explained in plain language.
A practical overview of Irish tax residency, domicile and the remittance basis for US citizens moving to Ireland — what the concepts mean, where they typically bite, and how SettleDone coordinates US and Irish tax advisers around your move. Nothing on this page is tax advice.
This page is an educational overview for people planning a move from the US to Ireland. It is not tax, legal or immigration advice. Rules change and individual circumstances vary — always take written advice from a qualified US CPA and a qualified Irish tax adviser before acting.
Start here
Why US-Ireland tax is the workstream that decides the rest.
For most US households moving to Ireland, tax is not the loudest workstream, but it is the most consequential. The year of arrival and the twelve months before it are when the decisions with the longest tax tail are made — compensation structure, share awards, timing of asset sales, US retirement accounts, whether to keep or restructure a US company.
Handled late, most of those decisions are already fixed by the time an Irish tax adviser sees them. Handled early, and coordinated with your US CPA, they become part of the plan rather than constraints on it. That coordination is what SettleDone owns.
Core concepts
Six concepts that shape almost every US-to-Ireland tax conversation.
None of these are unique to Ireland, but the way they interact is. Understanding them at a plain-language level lets you have a more useful first conversation with a qualified adviser.
Tax residency
Determined primarily by day-count in Ireland — 183 days in a calendar year, or 280 across two years. Being resident brings Irish income tax, USC and (usually) PRSI into scope on your worldwide income, subject to reliefs and treaty positions.
Ordinary residence
Acquired after three consecutive years of Irish tax residency. It affects how certain non-Irish income and gains are taxed and continues for three years after you cease to be resident. It is a separate test from residency itself.
Domicile
A concept distinct from nationality or residence — broadly, the country you regard as your permanent home. Most US citizens moving to Ireland arrive as US-domiciled, and this status is what opens up the remittance basis for eligible income and gains.
Remittance basis
Where you are Irish tax resident but non-Irish domiciled, certain categories of non-Irish income and gains may be taxable in Ireland only when remitted here. It requires careful account structuring and record-keeping and does not apply to Irish-source or employment income performed in Ireland.
US filing obligations
US citizens and green-card holders remain within the US tax net on worldwide income. Foreign Earned Income Exclusion, Foreign Tax Credits, FBAR and FATCA-related reporting typically continue to apply and are coordinated with your US CPA.
Double taxation treaty
The US-Ireland treaty allocates primary taxing rights between the two countries and prevents the same income being taxed twice. Its application to your compensation, investments and pensions should be modelled by advisers on both sides before major decisions.
The remittance basis
What the remittance basis actually is — and is not.
The remittance basis of taxation is one of the most-discussed and most-misunderstood aspects of moving to Ireland from the US. In broad terms, an individual who is Irish tax resident but not Irish-domiciled may, subject to conditions, be taxed on certain categories of foreign income and foreign capital gains only to the extent those funds are remitted into Ireland.
It is not a general exemption from Irish tax. It does not cover Irish-source income, and it does not cover employment income for duties performed in Ireland. It requires deliberate account structuring, mixed-fund analysis and record-keeping that most people do not have set up before they arrive.
Whether the remittance basis is materially useful to your situation depends on the shape of your income and assets, the duration of the move, and how the US-Ireland tax treaty interacts with your specific profile. That is a written-advice conversation with a qualified Irish tax adviser, not a decision to make from a web page.
Planning a US-to-Ireland move
Get the tax conversation into the right sequence, early.
Common situations
Where the tax questions usually land.
US employee moving to an Irish role
Your compensation, share awards and any retained US benefits need to be modelled against Irish payroll taxes and treaty positions before your start date. Timing of stock vesting and exercise around the move is often material.
Remote-working for a US employer from Ireland
Often the most nuanced situation. There are Irish payroll, permanent-establishment and immigration angles to consider, and your US employer may need Irish advice of their own. This is a decision to make with counsel before you move, not after.
Founder relocating with a US company
Whether to keep the US entity, establish an Irish company, or restructure entirely is a Q1-of-the-move decision. It touches on personal tax, corporate tax, US exit-tax considerations for certain shareholders, and future funding plans.
Retiree or high-net-worth individual on Stamp 0
Investment portfolios, US retirement accounts, pension distributions and inheritance planning all deserve pre-arrival attention. The remittance basis and treaty positions can meaningfully shape how you draw down income once resident.
Honest boundaries
What SettleDone does — and does not — do on tax.
We do
Coordinate US and Irish tax advisers around the same relocation plan and timeline.
We do not
Give US or Irish tax advice — that is the work of your CPA and your Irish tax adviser.
We do
Introduce and manage vetted Irish tax and legal specialists appropriate to your situation.
We do not
Recommend a specific tax structure, remittance strategy or entity choice without written advice from qualified professionals.
We do
Sequence the tax conversation early enough that pre-arrival decisions can still be made cleanly.
We do not
Replace your CPA or your Irish tax adviser. We coordinate them; we do not substitute for them.
Ways to work with us
Ways to work with us on a US-to-Ireland move
From a first tax-shaped conversation to a fully managed move.
Discovery Call
Complimentary 30-minute fit and scoping conversation. No obligation to proceed.
Explore Discovery CallRelocation & Expansion Blueprint
Standalone written blueprint mapping sequencing, dependencies and provider requirements for a relocation and/or expansion.
Explore Relocation & Expansion BlueprintPersonal Relocation
Coordinated managed programme for an individual relocating to a supported destination.
Explore Personal RelocationFamily Relocation
Coordinated managed programme for a household relocating to a supported destination.
Explore Family RelocationFounder Relocation & Business Setup
Coordinated managed programme for a founder relocating personally and establishing operations at destination.
Explore Founder Relocation & Business Setup
Common questions
Irish tax for US expats — frequently asked.
- As a general rule, you are Irish tax resident in a calendar year if you spend 183 days or more in Ireland in that year, or 280 days across the current and previous years combined (with at least 30 days in each). Ordinary residence and domicile are separate concepts that layer on top. Your specific position should always be confirmed in writing by a qualified Irish tax adviser.
Next step
Let's put the tax conversation into the right sequence.
A complimentary 30-minute Discovery Call. No obligation. A clear recommendation of the right next step.