Do I get a refund of taxes if I leave Ireland during the year?

Many people who leave Ireland during a tax year are entitled to claim a refund of taxes on their tax return due to Split-Year Treatment.

Split-Year Treatment (SYT)

• If you leave Ireland permanently during the tax year, you may qualify for SYT
• This means that your employment income will only be taxed in Ireland up until the date that you leave the country and you will be entitled to a full year’s worth of tax credits
• However, you will only receive tax credits via payroll up until your final Irish payslip
• As such, the ‘unused’ tax credits which would have been allocated to you in subsequent payslips are due to be refunded to you
• For example, if you are entitled to €4,000 worth of tax credits (i.e, the standard annual tax credits for an employee), but you are only employed in Ireland for 9 months of the year, then you will only have used €3,000 tax credits through payroll. Under SYT, you are entitled to the full €4,000. As such, the €1,000 ‘unused’ credits are refunded to you.

Eligibility for SYT: To qualify, you must be:

• Resident in Ireland in the year of departure
• Intending to be non-resident in the following year
• For more information on Irish tax residency, click here.

How to Claim a the Refund:

1. Determine if you qualify for SYT: Review the eligibility criteria carefully.
2. File a tax return: You'll need to file a tax return for the year you left Ireland. Click here to file your tax return.

There are deadlines for claiming tax refunds, so be sure to file your return on time.

This information is for general guidance only and should not be considered professional tax advice