Leaving Ireland: the questions people actually ask

Yes. Under an agreed review engagement, our team reviews your residence file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion — not a Revenue determination or a Revenue Technical Service opinion. ExitIreland is independent and not affiliated with the Revenue Commissioners.

No. Ireland has no departure form and no residence-determination request. Residence is a statutory day count and you self-assess each year. Revenue's Technical Service answers complex technical queries on Form RTS 1A through MyEnquiries, but it is not for routine questions and its opinions are not legally binding. Revenue Technical Service ↗

No deemed disposal on departure. But three things follow you: ordinary residence keeps worldwide income and gains taxable for three years; section 29A taxes shares worth over €500,000 or 5% or more of a company if you become taxable in Ireland again within five years of assessment; and the €200,000 domicile levy applies to Irish-domiciled people with worldwide income over €1m, Irish property over €5m and Irish income tax under €200,000, regardless of residence. Revenue on domicile and the levy ↗

Usually not. You are resident for a tax year if you spend 183 days or more in Ireland, or 280 days or more across this year and last year combined with more than 30 days this year. If you were here all of last year, any more than 30 days this year makes you resident again. Split-year treatment can take post-departure employment income out of charge, but only employment income, and only if you are non-resident next year. Revenue on split-year treatment ↗

Irish rental income stays taxable regardless of residence. Your tenant must withhold 20% of the rent and report it through Revenue's Non-Resident Landlord Withholding Tax system, or you appoint a collection agent, and you file a Form 11 each year to claim the credits and expenses. Bank accounts are not a residence factor in themselves; Irish deposit interest remains Irish-source income. Revenue on non-resident landlords ↗

Your contribution record stays on file and the State Pension (Contributory) can be paid to you abroad from age 66 if you have at least 520 full-rate paid contributions; apply about six months in advance via MyWelfare or Form SPC1. If you stop being compulsorily insured you can pay voluntary contributions — you need 520 paid contributions and must apply on Form VC1 within 60 months (5 years) of the end of the last completed tax year. Occupational pensions are taxed where you live if that country has a treaty with Ireland (ask for a PAYE Exclusion Order); public-service pensions and ARF or vested-PRSA withdrawals stay taxed in Ireland. Revenue on retiring abroad ↗

Very possibly. Capital Acquisitions Tax at 33% applies to all Irish property and to any gift or inheritance where either the person giving it or the person receiving it is resident or ordinarily resident in Ireland. Your own ordinary residence lasts three years after you leave, and a gift or inheritance from a parent still living in Ireland is within the charge whatever your own status. Group A threshold is €400,000, Group B €40,000 and Group C €20,000. Citizens Information on CAT ↗

Two clocks matter. If you become taxable in Ireland again within five years of assessment, section 29A treats the shares you held on departure (over €500,000 or 5% or more of a company) as disposed of and reacquired on the last day of your final resident year, and taxes the gain. And if you return before three full non-resident years, you never stopped being ordinarily resident, so worldwide income and gains above the exceptions were chargeable throughout. Plan the return date as carefully as the departure date. Revenue manual on section 29A ↗