Ireland Tax Refund

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Income Tax refund from Ireland

If you are an employee, you normally pay tax through PAYE (Pay As You Earn). Every time your salary is paid, your employer deducts Income Tax (IT), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC). These amounts are paid directly to Revenue.


The amount of Irish tax you pay depends on:

  • Your residency status

  • Origin of your income

  • Where you carry out the duties of your trade, profession or employment


What taxes can be deducted from your income?

  • Income Tax - rates vary between 20% and 40% of your income

  • USC (Universal Social Charge) - If your total income in 2017 is 13.000€ or less, you do not pay any USC. If it is more than 13.000€, you pay USC on your full income and the tax rates vary from 0.5 - 8% (tax rates valid for fiscal year 2017)

  • PRSI (Pay Related Social Insurance) - voluntary insurance


How to know if you are resident for tax purposes?

You are considered a resident of Ireland for tax purposes if you are in Ireland for a total of:

  • 183 days or more during a fiscal year

or

  • 280 days or more during a fiscal year plus the previous fiscal year taken together, with a minimum of 30 days in each year


For these "tests", a day means any part of any day.


Which types of income do you pay taxes on?

If you are a tax resident in Ireland for a fiscal year, you pay Irish tax on your worldwide income and any gains you make during the year in question. Worldwide income is the total income that you earn anywhere in the world during a fiscal year.


Tax credits

Each taxpayer's tax obligation can be decreased by credits and allowances.


Am I entitled for a tax credit?

European Union (EU) citizens or nationals

  • If at least 75% of your worldwide income is taxable in Ireland, you receive full tax credits on a cumulative basis

  • If less than 75% of your worldwide income is taxable in Ireland, you may receive a portion of tax credits


Citizen of a country that has a tax treaty with Ireland

  • If your only source of income is Irish, you receive full tax credits on a cumulative basis

  • If you also have a non-Irish source of income, you may receive a portion of tax credits


Other non-residents

  • All other non-residents receive no tax credits


During your stay in Ireland you must:

  • Apply for the Personal Public Service Number (PPS) at the Department of Social & Family Affairs, which identifies you as a taxpayer

  • Notify your employer of your PPS Number once you have received the Public Service Number


Which documents are necessary for tax return filing?

  • Form P45 - this document you receive from your employer when you leave the employment during a fiscal year

  • Form P60 - this document is certifies year to date income, tax and USC deducted from your income. You always receive this document after the end of a fiscal year


How long does it take to get the refund?

On average, it takes 10-12 weeks from the time your documents are sent to the Tax Authorities. The actual time may vary case by case
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