Hi, I moved from Ireland to Cyprus in mid-June 2025, I am tax resident in Cyprus for 2025 due to the 60 and 183 day rule..
You are probably resident in Ireland for 2025 as well under the 280 day rule (over 2 years) if you lived in Ireland throughout 2024.
There is a double taxation agreement between the two countries.
The tax treaty includes rules determining which country gets first dibs on your income, and a tie-breaker clause where under the rules of each country you are resident in both.
I have my own business in Cyprus, I was a sole trader in Ireland. I dont have any Irish-sourced income.
Whether that business gives you a return as self-employed income, employment income or dividends could affect the Irish tax outcome. I suspect that the Cyprus tax on that income could be lower than the rate of tax in Ireland so even if it is first taxable in Cyprus, the credit available would perhaps not reduce the Irish tax liability to Nil. Cyprus should have first dibs on your income from a trade run from Cyprus.
Whether you are assessable in Ireland will depend on lots of facts but two more important concepts to the outcome are ordinary residence and domicile, I've put more info on them below.
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If you are resident and domiciled in Ireland for tax purposes, you are chargeable to tax in Ireland on your worldwide income. Worldwide income is the total income that you earn anywhere in the world in a tax year. This is subject to any relief due under the terms of a relevant Double Taxation Agreement.
This page provides an overview of tax residence in Ireland
www.revenue.ie
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If you have been tax resident in Ireland for three consecutive tax years, you become ordinarily resident from the beginning of the fourth tax year.
If you leave Ireland after this time, you continue to be ordinarily resident for three consecutive tax years. For these three years you must pay Irish tax on your worldwide income except for:
income from a trade or profession, no part of which is performed in Ireland
income from an office or employment, where all the duties are performed outside Ireland
other foreign income, for example, investment income, if it is €3,810 or less. If it is more than €3,810, the full amount is taxable.
This page sets out the criteria detailing if a person is ordinarily resident for tax purposes
www.revenue.ie
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There is also an exemption from foreign employment income earned after the date of leaving ("split-year treatment") but I don't think it applies to income where the individual is a Director of the company, well, at least the Revenue guidance note suggests that it doesn't.
What is split-year treatment?
www.revenue.ie