Tax residency in Ireland: the 183-day rule
The short answer
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
183 days in the Irish tax year, which is the calendar year. Being in the country at any moment of the day is enough: arrival and departure are full days. There is a second door, the 280-day rule across two years, which we keep separately.
Neither decides on its own: Ireland separates residence, ordinary residence and domicile, and each has its own effect.
The other rules of Ireland
Ireland · 280 over two years
Two calendar yearsAdding this year and the previous one, 280 days make you resident even if neither year reaches 183. A year with 30 days or fewer does not count towards the total and does not make you resident either. This rule does not decide your situation on its own, but it is the one that catches people who split the year between two countries thinking 140 and 140 are harmless.
The source
These count days the same way as Ireland