The Remittance Basis of Tax in Ireland 2026
In this article we explain the remittance basis of tax and who can avail of this treatment.
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Your complete guide to the Irish remittance basis, including what counts as a remittance, common triggers, and the key reporting rules for non-domiciled individuals in Ireland.
A remittance basis applies in Ireland to Irish residents who are non-Irish domiciled, where foreign income or gains are generally taxed only when you bring the funds into Ireland, and it is reported in your Irish return for the year you remit the funds.
A remittance is taxed in Ireland at the normal Irish rates that would apply to that type of income or gain (income tax/USC/PRSI or CGT), and it is reported in your Irish return for the year you bring the funds into Ireland, based on what you remitted.
A remittance includes bringing money or value into Ireland, such as a bank transfer, cash, using a foreign card in Ireland, or paying Irish costs from foreign income or gains, and it is reported in your Irish return for the year you remit the funds.
These three status tests determine whether foreign income is taxed in Ireland as it arises, or only when you remit it into Ireland.
Check your days
Track your history
Know your domicile
You’ll generally be taxed on foreign income remittances only if you’re Irish tax resident and not domiciled in Ireland for the tax year.
Use this quick checklist to see if remittance rules are likely relevant to you. If you tick most boxes, you may need to report foreign income differently in Ireland.
You meet the Irish residence rules for the tax year (based mainly on days in Ireland), so Ireland can tax you as a resident.
Your long-term “permanent home” is outside Ireland, so foreign income may be taxed only when you bring it into Ireland.
You earn income outside Ireland (rent, dividends, interest, salary, etc.) and some or all of it stays outside Ireland.
You transfer money into Ireland (or use foreign funds to pay Irish costs), which can trigger tax depending on the source.
We’ll check your status and explain the remittance basis, deadlines, and next steps.
These four rules keep remittances simple, reduce accidental tax exposure, and make your position easier to support if Revenue ever ask questions.
Foreign income is usually taxed when remitted. Foreign gains can also be taxed when remitted, but the rules and reporting are different - treat them separately.
If income, gains and savings are mixed in one account, it’s harder to prove what you remitted - and you can accidentally remit taxable amounts.
If you have pre-arrival savings or other “clean capital”, ring-fence it in a separate account. It makes transferring money into Ireland far safer and clearer.
Track each transfer: date, amount, source account, category, and what it paid for. Good records reduce uncertainty and make filing much smoother.
When you sell an asset (a “disposal”), you may create profit, income, or sale proceeds. If you’re subject ot the remittance basis of tax, what matters next is what the money represents and whether you bring it into Ireland.
Selling counts too
Income, gain, capital
Remittance rules differ
Keep it separate
The remittance basis can be complex and the tax outcome depends on your exact circumstances (e.g., residence/ordinary residence/domicile status, the source of the funds, and whether accounts contain mixed capital vs income/gains). Before remitting foreign funds to Ireland - especially large amounts or share sale proceeds - it’s best to take professional advice to avoid an unexpected Irish tax charge.
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Remittances can look simple, but small mistakes (mixed funds, wrong source, missing records) can result in tax liabilites. We’ll review your status and file your return correctly.
For €299, we’ll confirm if remittance rules apply, review what you remitted into Ireland, and file your return with Revenue.
Confirm if remittance rules apply (resident, ordinary residence, domicile) before you file.
Identify what you actually remitted and what’s likely taxable - no guesswork.
Reduce risk where income, gains and savings are mixed - and improve traceability.
Prepare and file your Irish return with clear notes on what was taxed and why.
Our expert will make sure your remittances are treated correctly, so you only pay tax where it’s actually due.
Discounts available for multiple tax returns
Residency & status check
Remittance review
Mixed funds clean-up
Return filing & guidance
FAQ
If you have a question that's not answered here, please email us at info@irishtaxhub.ie
If you are Irish tax resident, non-ordinarily resident, and not domiciled in Ireland, the remittance basis applies to foreign income (Irish-source income stays taxable as normal). You still need to report correctly on your tax return under self-assessment where relevant.
Yes - non-domiciled individuals are generally taxed on Irish asset gains, and on foreign gains to the extent they are remitted into Ireland.
“Clean capital” is money that isn’t foreign income or gains (for example, pre-arrival savings or already-taxed funds). Keeping it separate makes it easier to show a remittance isn’t taxable income/gains.
A “mixed fund” is an account containing a mixture of capital, income, and gains. When you remit from it, it can be harder to prove what you brought into Ireland and what category it came from.
It can. Remittances can include direct or indirect transfers of value into Ireland (e.g., using foreign funds to pay Irish costs).
Keep bank statements showing the source account, transfer dates, and amounts, plus a simple log noting whether the funds were income, gains, or capital and what they were used for.
Yes. You can remit value into Ireland indirectly (for example, using foreign funds to pay for Irish costs or bringing value into Ireland in another form), so the “how” matters, not just the transfer.
Typically things like foreign salary, dividends, interest, rental income, and business income earned outside Ireland. If it’s foreign income and you remit it, it can become taxable here (if you qualify for remittance basis).
Gifts/inheritances aren’t automatically “income”, but they can trigger other Irish tax rules (like CAT). Keeping clear records of source and nature is important before bringing funds into Ireland.
Not required, but strongly recommended. Separating clean capital, foreign income, and foreign gains makes it much easier to show what you remitted and avoid “mixed fund” issues.
It can become difficult to prove what part of a transfer is income vs gains vs capital. That can increase the risk of an accidental taxable remittance and can require more work to support your position.
For qualifying non-domiciled individuals, using the remittance basis, foreign income is generally taxed when remitted. The exact reporting can depend on your overall circumstances and how you file.