Dáil Éireann Debate, Thursday - 22 January 2026
333. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of people that have had their non-domicile status reviewed and ultimately revoked each year since 2016, in tabular form; and if he will make a statement on the matter. [5345/26]
Amharc ar fhreagraI am advised by the Revenue Commissioners that domicile is a concept of general law. It broadly means living in a country with the intention of living there permanently. Domicile is a much more permanent concept than residence.
Everyone has a ‘domicile of origin’ at birth (usually the domicile of the father). An individual can keep their domicile of origin unless they choose to gain a new domicile. To gain a new domicile, the individual must show clear evidence that they intend to live permanently in the new country and that they do not intend to return to live in their domicile of origin.
Domicile affects how foreign-source income is taxed in Ireland. An individual may be Irish tax resident, but non-ordinarily resident and not domiciled in Ireland for a tax year. In this case the individual will only pay tax in Ireland on Irish source income and foreign income, to the extent that it is remitted into Ireland, which is called the remittance basis of assessment. Remittance means the funds that are transferred to Ireland from abroad.
Tax residence status depends on the number of days an individual is present in Ireland during a tax year. An individual is resident in Ireland for tax purposes if they are present in Ireland for 183 days or more in a tax year or 280 days or more in total, taking the current tax year plus the preceding tax year together. An individual will not be resident in Ireland if they are here for 30 days or less in a tax year. If an individual has been tax resident in Ireland for three consecutive tax years, they become ordinarily resident from the beginning of the fourth tax year. If the individual leaves Ireland after this time, they continue to be ordinarily resident for three consecutive tax years. For these three years they must pay Irish tax on their worldwide income except for income from a trade or profession, no part of which is performed in Ireland, income from an office or employment, where all the duties are performed outside Ireland or other foreign income, for example, investment income, if it is €3,810 or less. If it is more than €3,810, the full amount is taxable.
Chargeable persons who complete an income tax return must provide information on their residency and domicile status each year. The individual must confirm if they are resident or non-resident, ordinarily resident or non ordinarily resident, and if they are domiciled in Ireland or not. Revenue’s approach to compliance is to identify and address tax risk, which is completed on a whole case basis. Revenue does not collect data related to the total number of people that have had their non-domicile status reviewed and revoked each year since 2016.
