Ordinarily resident, domiciled in Ireland?

MobileState

Hi everyone,

I hope you are all doing well. I am new here.

I arrived in Ireland in 2020. but since I was less than 184 days in Ireland I wasn't paying PAYE but only USC and PRSI. In 2021. and 2022. I was paying everything including PAYE and in 2023. I will be paying PAYE tax. I have intention to stay in Ireland for a long period of time maybe even lifetime.

On my account on Revenue.ie when I go to option "completing your income tax return" I am asked if I am a resident or not, after that if I am an ORDINARILY resident and finally if I am domiciled in Ireland.

Could someone please help me to make it clear if I am ordinarily resident or not and if I am domiciled in Ireland.

Thank you.

whomitconcerns

Google maybe

https://www.revenue.ie/en/jobs-and-pensions/tax-residence/ordinarily-resident-tax-purposes.aspx

Xander10

It can be complex and open to interpretation. But as a general overview and guideline:

Domicile in general means your country of origin. Assuming your intention is to eventually return to your country of origin them that would make you non domiciled, which has tax advantages.

If on the otherhand, your intention is remain forever in Ireland, revenue would view you as domiciled.

If you have only been here a few years it's more likely you are still non dom, since any permanent decision to remain would not have been made at this stage

MobileState

Thanks for the comments.

And what about question am I an ORDINARILY RESIDENT?

I arrived in 2020. but I spent less than 183 days in Ireland and they were not deducting any money from my wages for PAYE, they were taking only for USC and PRSI.

In 2021., 2022 and now in 2023. I am for sure tax payer.

relax carry on

https://www.boards.ie/discussion/comment/120067915#Comment_120067915

The below link explains but basically in order to be ordinarily resident you need to be tax resident in Ireland for 3 consecutive tax years with you becoming ordinarily tax resident at the beginning of the 4th year.

https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-34/34-00-01.pdf

MobileState

Thanks.

So, according to information from my previous post, am I an ORDINARILY tax resident?