Tax on foreign employment income

[bah_eire]

Hi all,

I am currently living and working in the middle east. I was resident in Ireland for 269 days in 2009 and will be non resident this year (2010) as I don't intend to return back. I visited my family in ireland during christmas for 16 days in 2009 (i.e, I was resident in Ireland for 285 days in total in 2009). I intend to visit my family again for approximately 18 days this year (2010). So I reckon I would have not exceeded the 30 days limit in the tax year to be considered as resident for 2010.

Could anyone please tell me if I have pay income tax on my tax free salary earned here for the 3 months that I worked in 2009 and do I also have to pay tax on my salary earned this year?


Thanks

 

[Breninio]

Hi bah eire,

Provided you are present in Ireland for less than 30 days in 2010 you will be non resident for the year. Therefore you will be entitled to Split Year Residence treatment in respect of your employment income and that employment income earned post departure will not be taxable in Ireland (assuming no post departure workdays in Ireland etc.). You will need to watch your days though, as if you exceed the 30 days in 2010 all employment income in 2009 and 2010 may remain taxable in Ireland.

 

[bah_eire]

Hi Breninio,

Many thanks for your reply.

Regards,

Bah eire