Tax Map · 搬迁排名

Ireland 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在爱尔兰的纳税年度居住满 183 天或以上
• 在当前和前一个纳税年度合计，在爱尔兰居住满 280 天或以上，仅计算居住天数超过 30 天的年份
• 普通居留：在爱尔兰税务居民身份持续三年后成为普通税务居民，并在非税务居民身份持续三年之前一直保持普通税务居民身份

没有数字游民签证或直接的投资移民计划，但高净值人士主要可以通过移民投资者计划或其他长期工作/就业途径获得居留权。

结束基本税务居民身份是基于天数计算的，相对简单明了，但爱尔兰的普通居民身份规则在您离开后会产生一个为期三年的“尾巴”，如果您同时也是爱尔兰籍贯，在此期间您仍可能需要就大部分全球收入纳税。

“An individual's Irish tax residence is determined by the number of days he or she is present in the State during a tax year. An individual is present for a day if he or she is in the State at any time during that day. An individual will be regarded as being resident in the State for a tax year if he or she is present in the State for 183 days or more in that tax year, or he or she is present in the State for 280 days or more in the current tax year and the preceding tax year taken together, with a minimum of 30 days in each year. An individual becomes 'ordinarily resident' in Ireland after being resident here for three consecutive tax years and remains ordinarily resident until he or she has been non-resident for three consecutive tax years. If you are resident and domiciled in Ireland for tax purposes, you are chargeable to tax in Ireland on your worldwide income.” — Revenue Commissioners (Irish Tax and Customs)

估算 — 与链接来源核实。 参见方法论。