Leaving Ireland: claiming a tax refund and split-year treatment

The refund claim

1. Make sure your last employer has reported your final pay and your job is ceased in myAccount.
2. In myAccount open PAYE Services and select Claim unemployment repayment, or complete an Income Tax Return for the year once it ends.
3. State that you are leaving permanently, or will not be Irish tax resident for the following year, and give your departure date.
4. Keep your Irish bank account open until the refund is paid, or add an account that can receive euro transfers.

Split-year treatment

It applies to employment income only. You must be resident in the year you leave and non-resident the following year. Pay up to your departure date is taxed normally with a full year's credits; employment income earned abroad afterwards is ignored for Irish tax. For departures from 1 January 2025 you can claim it in your Income Tax Return for that year rather than only during the year.

Other income after you leave

Irish rental income, Irish deposit interest and gains on Irish property remain taxable in Ireland whatever your residence. Ordinary residence continues for three years after you leave and can keep some foreign income in the Irish net; this is where an accountant earns their fee.