Individual income tax in Ireland is based on residence and domicile.
Individuals are generally deemed to be resident in Ireland if they are present in Ireland for 183 days or more in a particular tax year.
'Domicile' is the country which is considered to be an individual’s permanent home and is distinct from legal nationality and residence.
Individuals who are resident and domiciled in Ireland are taxed in Ireland on their worldwide income.
An individual who is resident but not domiciled in Ireland is liable to Irish income tax on Irish-source income, foreign-employment income earned while carrying out duties in Ireland, and on other foreign income if it is remitted into Ireland.
A non-resident individual is generally only liable to Irish income tax on Irish-source income.