Tax for foreign national in ireland

robdub4

If a person from EU country comes to work in Ireland for less than 183 days in a tax year, do they have to pay income tax ??..or prsi etc ??

Calahonda52

It will certainly be collected by the employer, assuming its a legitimate business.
whether the tax will be refunded depends.
https://www.citizensinformation.ie/en/money_and_tax/tax/moving_country_and_taxation/tax_residence_and_domicile_in_ireland.html

Peregrinus

Generally, yes, they do. Even though being here for less than 183 days will normally mean they are not resident here for tax purposes, non-residents are taxable in Ireland on their Irish-source income, and income from an Irish employment is considered to be Irish-source income.

It would be different if a non-resident is employed abroad and, in the course of that employment, is sent temporarily to Ireland. For example, a German employee of a German heavy engineering company is sent to Ireland for three months to supervise the installation and commissioning of some large piece of engineering equipment supplied by the company. In that case he doesn't have an Irish employment; he has a German employment. His employment income will not be taxable in Ireland unless he becomes resident here. (And even then may escape irish tax under the terms of the Ireland-Germany Double Taxation Agreement.)