Dáil Éireann Debate, Tuesday - 17 February 2026
502. Deputy Paul Lawless asked the Tánaiste and Minister for Finance to clarify tax obligations for a non-EU national working remotely in Ireland for a U.S. employer, including residency and income thresholds. [12787/26]
Amharc ar fhreagraThe Deputy will be aware that the extent to which an individual is chargeable to Irish income tax on their income depends on their residence and domicile status for Irish tax purposes, the source of the income and also whether they carry out the duties of any trade, profession or employment in Ireland. An overview of the meaning and implications of residence and domicile for Irish tax purposes is available on the Revenue website.
I understand, based on the information provided, that the individual is a non-EU national who works remotely for a U.S. employer in Ireland. On the basis that the individual performs the duties of a foreign employment in Ireland, then the employment income which is attributable to such duties is chargeable to Irish income tax under Schedule E pursuant to sections 18 and 19 of the Taxes Consolidation Act (TCA) 1997 regardless of their residence position for Irish tax purposes or their level of income from the employment. In accordance with Chapter 4 of Part 42 of the TCA 1997, this employment income is also within the scope of the PAYE system at source, which may necessitate the registration of the foreign employer with the Revenue Commissioners for this purpose.
Detailed information on these requirements is available in Chapter 2 of Tax and Duty Manual Part 42-04-65, which is available on the Revenue website.
