Work and employment / deduction

Transborder Workers' Relief

If you live in Ireland but work abroad (commonly Northern Ireland), pay tax there and return home at least once a week, Transborder Workers' Relief can reduce your Irish tax so that you effectively pay tax only in the country where you work on that income. Expert review is recommended because residence and employment tests are specific.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Who qualifies

in Ireland, employed abroad for a continuous period of at least 13 weeks, tax paid abroad, and present in Ireland at least one day a week.

Exclusions and pitfalls

Not available if you are a proprietary director of the foreign employer.

How to claim, step by step

Claim on Form 11 through ROS with evidence of foreign tax paid.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

Foreign payslips and tax statements

Worked examples

Daily commuter to Newry qualifies

Irish tax on the UK salary is reduced to nil after relief.

Weekly commuter qualifies

Returning every weekend satisfies the test.

Monthly visits does not qualify

Fails the weekly presence test.

All examples use hypothetical people and figures.

Terms used here

Tax residence

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R2Tax rates, bands and reliefs 2022-2026officialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Do it

Claim through Revenue (free)

Priority P2. Reviewed 2026-10-28.

Transborder Workers' Relief

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R2Tax rates, bands and reliefs 2022-2026officialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.