Dáil Éireann Debate, Tuesday - 14 July 2026
216. Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of people who have paid the domicile levy in each year since 2022; the amount collected through the levy in each year since 2022, in tabular form; and if he will make a statement on the matter. [53503/26]
View answerThe Deputy will be aware that the purpose of the domicile levy is to ensure that Irish domiciled individuals with substantial income and assets located in the State make a contribution to the Exchequer. The amount of the levy is €200,000 and is payable annually. To be liable for the levy, an individual must satisfy all of the following qualifying criteria:
• gross worldwide income exceeds €1m
• owns Irish property (excluding certain shares) greater in value than €5m, and
• liability to Irish income tax in a relevant year was less than €200,000
I am advised by Revenue that the available statistical information in respect of the domicile levy up to 2024 is published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/personal-taxes/hiir/domicile-levy.aspx
