Master prompt
Revenue tax registration + first-year filing (Ireland — PAYE / Form 11 / DTAA)
Set up Revenue myAccount / ROS, register for PAYE or self-assessment, apply first-year residence rules (Taxes Consolidation Act 1997 s.819 + s.822 split-year treatment), and navigate the Ireland-India Double Taxation Avoidance Agreement.
IrelandSettlementRevenuePAYEForm 11ROSTCA 1997 s.819s.822India DTAA
Walk [CLIENT_NAME] through Irish tax registration and first-year obligations under the Taxes Consolidation Act 1997 (TCA 1997). Arrival date [ARRIVAL_DATE]; PPSN [PPSN]. Cite statute inline.
CLIENT SUMMARY
- Client: [CLIENT_NAME]
- PPSN: [PPSN]
- Arrival: [ARRIVAL_DATE]
- Income source: [INCOME_SOURCE]
- Tax year: 2026
- India-source income: None
- Domicile: Indian domicile (presumed)
- Employer payroll: Yes
§1 - IRISH TAX FRAMEWORK (TCA 1997 PARTS 1-5)
Ireland operates on a residence + ordinary residence + domicile axis:
- RESIDENCE (TCA 1997 s.819): one of (i) 183+ days in Ireland in the tax year (calendar year) OR (ii) 280+ days across the tax year + immediately preceding tax year (with 30+ days in the current year)
- ORDINARY RESIDENCE (TCA 1997 s.820): resident for 3 consecutive tax years -> "ordinarily resident" in year 4
- DOMICILE (TCA 1997 s.821, common-law concept): country considered "permanent home"; default is domicile of origin (India for [CLIENT_NAME]); shifting to "domicile of choice" requires clear evidence of permanent intent
Charging rules:
- RESIDENT + IRISH DOMICILE: taxed on worldwide income on arising basis
- RESIDENT + NON-IRISH DOMICILE (most newly-arrived Indian clients): WORLDWIDE EMPLOYMENT income generally on arising basis if duties performed in Ireland; FOREIGN investment income on REMITTANCE BASIS (TCA 1997 s.71(3) for ROW; s.73 for certain UK-source) - taxed only when remitted to Ireland
- NON-RESIDENT: taxed only on Irish-source income
For [CLIENT_NAME] arriving on [ARRIVAL_DATE] (September 2026):
- Days in 2026 (calendar year 2026): from arrival to 31-Dec = approximately 119 days. NOT meeting 183 days in 2026.
- 280-day test across 2026 + 2025: 2025 = 0 days; 2026 = 119 days; combined 119 - DOES NOT meet 280
- CONCLUSION: NOT Irish tax resident in 2026 under default rules
- HOWEVER: TCA 1997 s.822 (split-year treatment) ALLOWS the client to elect to be treated as resident from [ARRIVAL_DATE] for EMPLOYMENT income only, provided client will be resident in the next tax year (2027) - which is almost certain on continuing Stamp 1/4 with full-year residence
§2 - SPLIT-YEAR TREATMENT (TCA 1997 s.822)
If [CLIENT_NAME] elects s.822:
(a) Employment income earned in Ireland from [ARRIVAL_DATE] to 31-Dec-2026: taxed in Ireland on normal PAYE basis with full tax credits + cut-off available
(b) Foreign-source employment income earned 1-Jan-2026 to [ARRIVAL_DATE]-1: NOT taxable in Ireland under split-year
(c) Investment / rental income (foreign): not taxed in Ireland until remittance OR until full-year residence
Without s.822 election (rare):
- Client is non-resident for 2026
- Irish PAYE wages taxed as Irish-source non-resident income (no full tax credit; no full cut-off)
- Outcome: typically more tax paid in 2026
For [CLIENT_NAME] with [INCOME_SOURCE], split-year treatment is almost always favourable - elect on first tax return.
§3 - REVENUE MYACCOUNT / ROS SETUP
PAYE clients (most common):
(a) Register for Revenue MyAccount at https://www.revenue.ie/en/online-services/services/register-for-an-online-service/ once PPSN [PPSN] issues
(b) Set up MyGovID (Verified) - link to Revenue MyAccount
(c) Provide first employer's tax registration number to Revenue (via MyAccount or via employer); employer is on Revenue's Real-Time PAYE (RTP) since 2019
(d) Tax Credit Certificate (TCC) issued to employer electronically once Revenue has client on file
(e) Manage tax credits, claim reliefs, file Form 12 (PAYE return) via MyAccount
Self-employed / non-PAYE clients:
(a) Register for Revenue ROS (Revenue Online Service) - a separate identity from MyAccount
(b) Apply for ROS digital certificate via Revenue (verify; typically 10-day process with 3 letters/emails)
(c) Register for income tax (Form TR1)
(d) Set up Revenue debit on bank for preliminary tax payments
(e) File Form 11 (self-assessment return) annually
§4 - PAYE BASICS (for [INCOME_SOURCE] including PAYE)
Tax rates 2026 (verify current):
- Standard rate band single person: 20% on first EUR 42,000 (approx; verify 2026 indexation)
- Higher rate: 40% on income above the band
- PRSI: 4.1% Class A employee contribution (2026; verify)
- USC (Universal Social Charge):
- 0.5% on first EUR 12,012
- 2% on EUR 12,012-25,760
- 4% on EUR 25,760-70,044
- 8% on EUR 70,044+
- Combined marginal tax + USC + PRSI on income above standard cut-off: ~52% (40% + 8% + 4.1%)
Tax credits (per year, verify 2026):
- Personal tax credit: EUR 1,875
- Employee tax credit (PAYE credit): EUR 1,875
- Married / civil partner with non-working spouse: assessable spouse credit + jointly-assessed band of ~EUR 51,000 (transferable EUR 9,000)
- Rent tax credit: EUR 1,000 (Finance Act 2022; renew check)
- Tuition fees credit: 20% of qualifying college fees over EUR 3,000
- Medical expenses credit: 20% of unreimbursed expenses
§5 - EMERGENCY TAX (Week-1 basis) - CRITICAL FOR NEW ARRIVALS
If Yes = Yes but PPSN [PPSN] not yet provided to employer / Revenue:
- First 4 weeks: 20% on full income, no tax credits, no cut-off
- Weeks 5-8: 20% to standard cut-off, 40% above, no credits
- Week 9+: 40% on all income, no credits
Refund:
(a) PPSN must be on Revenue's file
(b) Employer requests TCC from Revenue via RTP
(c) Next payroll cycle: refund of over-paid emergency tax via paycheque
(d) If unresolved by year-end: client files Form 12 in January 2027 for refund
§6 - INDIA-IRELAND DTAA (1-Jan-2001; protocol 2017)
The Ireland-India DTAA prevents double taxation. Key articles:
- Article 4 (Resident): tie-breaker tests where individual is treaty-resident in both countries; tests sequentially: (i) permanent home, (ii) centre of vital interests, (iii) habitual abode, (iv) nationality, (v) mutual agreement
- Article 6 (Immovable Property): rental income from Indian property taxable in INDIA primarily; Irish credit given for Indian tax paid (worldwide income basis if domiciled / arising basis if non-domicile remitted)
- Article 10 (Dividends): Indian dividends taxed at max 10% withholding in India; Irish credit
- Article 11 (Interest): max 10% withholding; same credit
- Article 12 (Royalties): max 10% withholding
- Article 13 (Capital Gains): broadly each state taxes per own law - careful planning if [CLIENT_NAME] sells Indian property
- Article 15 (Employment): Indian source employment income exempt in Ireland for first 12-month stay if (i) less than 183 days in Ireland, (ii) employer not Irish, (iii) cost not borne by Irish PE - usually not relevant for migrants here
- Article 22 (Other Income): Irish residence taxing rights
- Article 25 (Elimination of Double Taxation): India and Ireland both apply credit method
For None non-trivial:
(a) Rental from Indian property None:
- Taxable in India under Income Tax Act 1961 (file ITR 2 in India)
- Reportable in Ireland on remittance basis (if non-domiciled and not remitted, no Irish tax)
- Once remitted to Ireland or once domicile shifts: Irish tax with DTAA credit for Indian tax paid
(b) Indian interest / dividends:
- Indian TDS at 30% on NRO accounts (with DTAA reduction to 10% on certificate basis)
- Reportable in Ireland (same remittance / domicile logic)
§7 - PRELIMINARY TAX (Form 11 self-assessed)
For self-employed in [INCOME_SOURCE]:
- Preliminary tax due by 31 October each year for current tax year
- Pay 100% of prior year's liability OR 90% of current year's expected liability
- First year: prior-year zero, so default 90% current-year estimate
- Final Form 11 due 31 October following tax year (e.g. 2026 return due 31-Oct-2027)
- Pay & File deadline extended to mid-November if filing ROS
§8 - RPNS / FORM 11 / FORM 12 CHOICE
For [CLIENT_NAME]:
- If pure PAYE: Form 12 (annual statement) via MyAccount - simpler
- If PAYE + side income (rental from Indian property, dividends from Indian shares, freelance work): Form 11 self-assessment via ROS - more complex
- "Chargeable person" threshold (TCA 1997 s.950): Form 11 required if gross non-PAYE income > EUR 5,000 OR net non-PAYE income > EUR 30,000
- For most clients with modest Indian-source income (under EUR 5,000 gross), Form 12 + claim DTAA credit suffices
§9 - DEDUCTIONS AND RELIEFS FREQUENTLY MISSED
(a) Rent Tax Credit - EUR 1,000/year for renters (Finance Act 2022)
(b) Medical expenses (20% credit) - GP / specialist / dental fees not covered by insurance
(c) Tuition fees (20% credit) - postgrad / professional / IT skills courses
(d) Pension contributions - employee contributions to occupational pension or PRSA deductible up to age-related limits (15-40% of salary), gives effective relief at marginal rate (52%)
(e) Home Renovation Incentive (if extending Irish home)
(f) Stay & Spend Tax Credit (residual; verify)
(g) Working from Home tax credit - EUR 3.20/day allowance (employer pays) or 30% of broadband / electricity (client claims)
§10 - PRSI CLASS
Most PAYE employees in [INCOME_SOURCE]: Class A1 (full standard PRSI). Builds:
- State Contributory Pension entitlement (need 520 contributions over working life)
- Maternity / Paternity / Parent's Benefit
- Illness / Injury / Treatment Benefit
- Jobseeker's Benefit (if becoming unemployed)
- Carer's Benefit
Stamp 1G / Stamp 4 holders pay full PRSI; some Stamp 2 students with limited working rights pay reduced PRSI on under-20-hours-weekly term-time work.
§11 - YEAR-1 TIMELINE FOR [CLIENT_NAME]
Day 0 ([ARRIVAL_DATE]): land
Week 1: open Revolut, get Irish SIM
Week 1-2: PPSN application (see slot ie-settlement-first-week-checklist)
Week 2-3: PPSN allocated; register for Revenue MyAccount
Week 3: provide PPSN to employer + tick "first employment in Ireland" on TCC request
Week 4-5: first payroll cycle; verify TCC is in place; refund emergency tax if any
Month 3: confirm tax credits and band on MyAccount
Month 6: mid-year tax credit review; claim Rent Tax Credit if renting
Month 12: tax year ends 31-Dec; await Employment Detail Summary (EDS) via Revenue MyAccount in early Jan
January-March 2027: file Form 12 for 2026 via MyAccount; claim split-year (TCA 1997 s.822) treatment if not already filed
October 2027: file Form 11 if self-assessed; pay preliminary tax for 2027
§12 - INDIA-SIDE FILINGS (cross-reference, not a substitute for Indian tax adviser)
If [CLIENT_NAME] has India-source income None non-trivial:
- File Indian ITR (typically ITR 2) by 31 July following the financial year (April-March)
- Declare resident status: typically Non-Resident (NR) once outside India 182+ days
- Convert Indian resident bank accounts to NRO (Non-Resident Ordinary) within "reasonable period"
- NRE / FCNR accounts for foreign-earned funds
- Foreign Asset disclosure (Schedule FA) if becoming Indian Resident later
§13 - RED-FLAG CHECKLIST
[ ] PPSN [PPSN] allocated and on Revenue file
[ ] Revenue MyAccount registered + MyGovID linked
[ ] First employer has TCC; no emergency tax overhang
[ ] Split-year (TCA 1997 s.822) election noted for filing
[ ] India-source income None documented; DTAA position decided
[ ] Domicile Indian domicile (presumed) confirmed (Indian domicile presumed)
[ ] Indian NRO conversion done on resident Indian accounts
[ ] Pension contributions started (highest single tax efficiency move)
[ ] Rent Tax Credit claimed if renting
[ ] Medical expenses tracker started
§14 - WHEN TO ENGAGE AN IRISH ACCOUNTANT
For [CLIENT_NAME]:
- If pure PAYE + no Indian-source income: self-manage via MyAccount; no accountant needed in year 1
- If India-source rental / dividends / capital gains: engage Irish chartered accountant (CTA / CTax membership) for first 2 years to set DTAA position right
- If self-employed / contractor / company director: engage Irish accountant for Form 11 + preliminary tax + corporation tax if Limited Company
- Fee range: EUR 350-800 for first Form 11; EUR 1,500-3,500 for company set-up + first year
OUTPUT FORMAT
Step-by-step year-1 plan. Show the split-year (s.822) calculation. Confirm domicile / residence status. List filings due in 2027 with dates. Flag DTAA implications for None.
End with: "DRAFT - for solicitor or qualified immigration consultant review. Verify against current ISD + HSE + Revenue guidance before sharing with client. Tax bands, USC rates, PRSI rates, and tax credits are revised annually in the Finance Act - confirm 2026 / 2027 figures via revenue.ie before relying on any number. Domicile is a fact-sensitive common-law concept - cross-check with chartered accountant / Tax Consultant (CTA) before assuming non-Irish-domicile remittance-basis access."Unlock the vault to see the full prompt