Country – Ireland

6. Ireland

Consulate General of Ireland in Manila:

Information from Department of Foreign Affairs:
Travel Registration:

Irish citizens travelling or living overseas, outside the Common Travel Area, (Ireland/Great Britain) are encouraged to register their contact details with the Department of Foreign Affairs

Registration is voluntary. It is a facility available to all Irish citizens and is intended for use by people travelling on holidays, and also for business travellers and Irish citizens living overseas. While we encourage everyone to register, the facility is particularly useful for people travelling to remote destinations or locations where they may be at risk. The registration system records the dates on which people expect to be abroad, so it is worth registering, even for short trips.

When you register your details with the Department, it means that we can contact you if there is an unforeseen crisis such as a natural disaster or civil unrest or if you have a family emergency while you are overseas. If there is a major crisis abroad, the Department already has a record of your details, so we can contact you at an early stage in a crisis. Your registration will assist us to locate you and, if necessary, provide assistance to you and your family in Ireland.

The information submitted upon registration will be passed to and held by the Irish Embassy or Consulate nearest your destination(s). The only purpose for which this information will be held or used will be to contact you, if necessary and/or requested to do so by your immediate family, in the event of an emergency or in a crisis situation. In order to assist you in the best possible way, the Embassy/Department of Foreign Affairs may also pass your details to third parties with whom we may cooperate during a Crisis.

For people resident overseas, registration means that the closest Irish Embassy or Consulate to where you reside is aware of your whereabouts and can include you in their Mission contingency planning in the event of a crisis or an emergency situation.

If you are resident or travelling overseas, please be aware of the contact details for your nearest Irish Mission or Consulate. Contact details for Missions and Consulates are available on the Department’s website at If you are resident in or travelling to a country where Ireland has no resident Mission, please be aware, that in emergency situations, you can seek consular assistance from any EU Mission in that country.

The Department of Foreign Affairs is a registered data controller under the Data Protection Acts. Any information submitted to the Department through the citizens on-line registration system will be used solely for the purpose of contacting you in exceptional or emergency situations while travelling abroad. Any other processing or disclosure of the relevant information would not be permitted other than in the exceptional circumstances provided for under the Data Protection Acts. Information on data protection in Ireland can be found here.

Should you extend your stay beyond the departure dates initially provided, please re-register with the Department or contact the nearest Irish Mission to inform them directly. Contact details for Irish Embassies and Consulates.

We strongly recommended that citizens consult our Travel Advice pages prior to travel

Legal disclaimer.

Users of the citizen’s registration facility are deemed to have accepted the following terms of use:

  1. The information provided by users of the facility will be held by the Department of Foreign Affairs for the sole purpose of facilitating contact, where necessary, in an emergency situation. The personal data provided will be processed only in accordance with the Data Protection Acts 1988-2003.
  2. The Embassy/Department of Foreign Affairs may pass on my address, phone number and E-mail to third parties in connection with any emergency that may arise in the country during the course of my visit where this is necessary to protect my safety.
  3. Registration shall not be taken as a representation or warranty that a user of the facility will be contacted by the Department of Foreign Affairs. The Department of Foreign Affairs shall determine whether any particular situation constitutes an emergency situation and whether, in all the circumstances, it is necessary to make contact with a user of the facility.
  4. Users of the facility retain responsibility for their travel arrangements and personal safety. Neither the Department of Foreign Affairs nor its officials shall be held responsible for any injury, loss or damage suffered by a person who has registered through this facility, whether or not he or she has been contacted by the Department in response to an emergency situation.

Please complete your details on the Travel Registration Form.

On line registration is now available at and travellers overseas, particularly to more remote areas, are encouraged to register their travel plans with the Department.


The following information regarding your passport is from:

A passport is an important document and should be kept securely at all times. Passport fraud is a major international concern and it is important that passports are treated responsibly.

If your passport is lost or stolen while abroad, we will provide a replacement passport to allow you to complete your journey, or an emergency travel document to enable you to return home.

The following steps will ensure that the replacement process can take place quickly and easily:

  1. Keep some other form of ID, for example a driving licence or debit/credit card, separately from your passport.
  2. Make two photocopies of the ID page of your passport.
  3. Bring one with you and keep it separately from your passport.
  4. Leave the other one with a friend or relation at home who can be contacted easily if the need arises.
  5. If you can, scan the photocopied pages and e-mail them to an easily accessible address.


If you take medication on a regular basis, you should ask your doctor to prescribe an amount adequate for your visit and bring it with you. It is also advisable to bring a letter from your doctor outlining your medical condition and the type of medication you require.

Keep all medication in its original packaging when travelling.

Vaccinations and Medicines:

At least 6 weeks before travel, check what vaccinations may be needed. Information regarding vaccination recommendations and requirements is available from your local GP.

Many private health centres also provide travel vaccinations. Details can be found in the Golden Pages.

Do not assume that vaccines are unnecessary because a destination is “European”.

Check if any extra health precautions are needed, e.g. if malaria may be present.

Travellers who require prescribed medication should have a complete supply for their trip, as well as their prescription and a note from their GP.

All medicines, both prescribed and over the counter, need to be carried in their original containers. Otherwise, travellers may have problems with security at airports and other points of entry.

Certain prescription medications readily available in Ireland may just possibly be illegal in other countries. If you require these medications, then check this out before deciding to travel. If you require syringes, you will also need to check the position in this respect.

Equally, on your return, you need to check if you have purchased medication while abroad that may not be legal in Ireland.

Going abroad or on holidays and social welfare payments:


You can get certain Irish social welfare payments and live in another country. You can also continue to get certain social welfare payments if you are on holiday abroad for a specific period of time or if you are getting medical treatment abroad.

Most social insurance payments can be paid to you outside of this state, though the duration can depend on the payment and your circumstances. However, to get a social assistance payment you must live in the State.


Holidays and social welfare payments

In general you can take up to two weeks holidays each year and have your social welfare payment paid. However you must always contact your local social welfare office or your Department of Social Protection representative (formerly known as the Community Welfare Officer) to check your entitlements before planning or taking holidays. If you plan to take longer holidays or to be abroad for an extended period your social welfare payment may not be paid.

If you are getting Jobseeker’s Allowance or Jobseeker’s Benefit you can go on holiday for a maximum of 2 weeks and get the 2 weeks payment on your return. You must notify your social welfare local office before taking your holiday. Some social welfare offices allow you to apply for holidays online. Both payments can also be paid on your return from representing Ireland in an amateur capacity at international sporting event. You must get written confirmation of the sport and time involved from the governing sporting body.

If you are getting Pre-Retirement Allowance you can go on holiday for a maximum of 2 weeks and cash your payment order on your return. If you go on holiday for more than 2 weeks you must return your payment book before you go on holiday abroad. When you return you will get your payment book back but will only get a payment for 2 weeks of your holiday.

Irish social welfare payments paid outside the State

If you are living outside the Irish State, the following social welfare payments can be paid abroad:

If you are getting one of these social welfare payments and you are going abroad for just a few weeks, you do not have to notify the Department of Social Protection.

If you are going abroad for a long period of time or moving abroad permanently you must notify the Department. You will be asked to produce evidence to prove that you continue to fulfil the qualifying conditions for the payment. For example, you must not be married or in a new civil partnership or cohabitating with someone to continue to get a Widow’s, Widower’s or Surviving Civil Partner’s Contributory Pension.

To get your social welfare benefit paid to you abroad, you must contact the section in the Department of Social Protection that pays your payment and give your bank account details so that they can transfer your payment directly into a bank account while you are abroad. Where payment is already made into your bank account in the State, you can continue to have it paid as it is or change it to a financial institution outside the country.

You must always notify the Department of a permanent or temporary absence from the State and give your contact address abroad.

Payments made abroad in limited situations

Injury Benefit can be paid abroad if you are getting approved medical treatment.

Illness Benefit can be paid abroad if you are getting approved medical treatment. It can be paid up to a maximum of 4 weeks while you are on holiday abroad. If you are going to an EEA member state you are entitled to be treated as if you never left the Irish State, regardless of your reason for leaving the State. However, you must still meet all the qualifying criteria for Illness Benefit which includes submitting medical certificates to DSP.

Adoptive Benefit and Maternity Benefit can be paid abroad, if you are getting approved medical treatment. If you are working in another EEA member stateyou may qualify for benefit, if you continue to be insured under the Irish Social Welfare Acts. If you are from an EU country, you can get Maternity Benefit or Adoptive Benefit for any period of your maternity/adoptive leave spent in another EU country.

Jobseeker’s Benefit (JB) may be transferred to another EEA member state for up to 13 weeks (78 days), if you are looking for work there. You must be getting Jobseeker’s Benefit for 4 weeks before you can transfer it to another EEA member state. From 1 May 2010 new EU Regulations came into effect (pdf) which mean that if you apply to transfer your Jobseeker’s Benefit, it will be paid directly to you. You are still required to register with the employment services of the country where you have gone to look for work within a week. If you are leaving Ireland to move to Northern Ireland or Britain your Social Welfare Local Office will issue you with the Form U2 (formerly Form E303) which you take to the UK social services. If you are moving to another EU country the Department of Social Protection will send the U2 form to your new address in that EU country.

You may transfer your JB payment more than once while you are unemployed provided you do not exceed the maximum period of 13 weeks.

Carer’s Benefit can be paid if you accompany the person you are caring for abroad to get medical treatment. You can also go abroad on a respite break for a maximum of 3 weeks. Carer’s Benefit may be paid to a carer resident in any country within the EU who is providing full-time care and attention to another person in that country, provided the qualifying conditions have been met in relation to the Carer’s Benefit legislation.

The following payments are not paid outside the State

Rent Supplement is not normally payable while you are outside the country. You should contact the officer dealing with your claim if you intend to leave the country, even for a short absence. Payment may be made in certain circumstances for short absences from the country, such as holidays etc., if the officer dealing with your claims agrees to it.

The following payments are not paid if you are outside the State but there are some exceptions depending on your circumstances

Deserted Wife’s Benefit can be paid up to a maximum of 3 weeks.

Carer’s Allowance can be paid if you accompany the person you are caring for abroad to get medical treatment. You can also go abroad on a respite break for a maximum of 3 weeks.

Disability Allowance can be paid if you are studying an approved course outside the State under the Back to Education Allowance Scheme or getting medical treatment not available in Ireland. You must notify the Department and provide proof of medical treatment or education abroad. Under legislation you have no entitlement to be paid Disability Allowance while on holiday. However, in practice Disability Allowance may be paid for 2-3 weeks while you are on holiday abroad.

One-Parent Family Payment can be paid up to a maximum of 3 weeks while you are on holiday abroad. You must notify the Department in advance that you are going abroad.

If you are getting Widow’s, Widower’s or Surviving Civil Partner’s (Non-Contributory) Pension, State Pension (Non-Contributory) and Blind Pension you can go abroad in exceptional circumstances for a maximum of 13 weeks. You will get your payment when you return. If you are getting State Pension (Non-Contributory) or Blind Pension and take up residence in Northern Ireland, the pension is payable until you become entitled to an equivalent payment from Northern Ireland or for a period of 5 years whichever is the shorter.

Child Benefit can be paid to volunteer development workers and members of the Irish Defence Forces or Irish Civil Service serving abroad. It can also be paid if you are working abroad for an Irish employer and paying Irish social insurance contributions

Further information

For further information about transferring your social welfare payment abroad, or taking holidays while getting a social welfare payment, contact the section in the Department of Social Protection that pays your social welfare payment or your social welfare local office.

The Department of Social Protection provides a Lo-call telephone number, your telephone call will be charged at the price of a local call: 1890 500 000.





Generally you will be charged Irish tax on your world-wide income earned or arising in a tax year during which you are resident, ordinarily resident and domiciled in Ireland for tax purposes.

For any tax year during which you are non-resident and not ordinarily resident in Ireland you will be charged tax on your income from Irish sources only. The extent of your liability to Irish tax may also be influenced by your domicile status and possibly by a double taxation agreement.

In addition to income tax, social insurance (known in Ireland as ‘Pay-Related Social Insurance’ or PRSI) and, where applicable, a 2% health contribution are also deducted through the tax system by employers or paid to the Revenue Commissioners directly by the self-employed.

Residence status

Your residence status for Irish tax purposes is determined by the number of days you are present in Ireland during a given tax year. You will be resident in Ireland for a particular tax year in either of the following circumstances:

  • If you spend 183 days or more in Ireland for any purpose in that tax year
  • If you spend 280 days or more in Ireland for any purpose over a period of two consecutive tax years you will be regarded as resident in Ireland for the second tax year. However if you spend 30 days or less in total in Ireland in either tax years, those days will not be reckoned for the purpose of applying this test

A “day” for residence purposes is one on which you are present in Ireland at midnight

It does not matter if you come and go several times during that tax year or if you are here continuously. A count is made of the total number of days you spend in Ireland for any purpose in each tax year.

Effect of ownership of property

The ownership of property in Ireland will not make you resident for Irish tax purposes. However, this factor could be relevant in determining a single country of residence under a double taxation agreement where the other treaty country is also claiming that you are resident there.

Electing to be resident

Even if you have not spent the required total number of days in Ireland, you can, if you wish, elect to be resident for that tax year. A condition of making an election is that you must establish to the satisfaction of your local tax office that you will be resident here in the following tax year for the required number of days, under either of the tests. Once you have made such an election you cannot cancel it subsequently. As a resident you will be liable to tax on your world-wide income earned or arising during the entire tax year of your arrival in Ireland. Employment income however will be taxable only from the date of your arrival. An election may be made in writing to your local tax office.

Ordinarily resident

The term “ordinarily resident” as distinct from “resident” refers to your pattern of residence over a number of years. If you come to Ireland for the first time and remain resident for three consecutive years, you will become ordinarily resident from the beginning of the fourth year. Conversely you will cease to be ordinarily resident in Ireland having been non-resident for three consecutive years.

If you are ordinarily resident and with an Irish domicile all your Irish /foreign sourced income will be taxable in full. Exceptions are made for income from trade, profession,, office and employment, all the duties for which are exercised outside Ireland. In addition other foreign income, for example, invested income, is also exempt, provided it does not exceed a set amount in the tax year in which it is earned.


Domicile is a concept of general law. Broadly it means residence in a particular country with the intention of residing permanently in that country.

Every individual acquires a domicile of origin at birth. A domicile of origin will remain with you until such time as you acquire a domicile of choice. However before a domicile of origin can be shed there has to be clear evidence that you have a positive intention of permanent residence in another country and have abandoned the idea of ever returning to live on your country of birth.

Double taxation agreement

As a particular item of income can be taxable in both the country where it is sourced and also in the country in which you, as the recipient, are resident, Ireland has concluded a number of double taxation agreements with other countries in order to avoid double taxation. Double taxation agreements have been concluded with:

Australia, Austria, Belgium, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Italy, Israel, Japan, Korea, Latvia, Lithuania, Luxembourg, Malaysia, Mexico, Netherlands, New Zealand, Norway, Pakistan, Poland, Portugal, Romania, Russia, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, UK, USA, and Zambia.

If your income is taxable in Ireland and in a country with which Ireland has a double taxation agreement, a double charge of tax is prevented under the agreement by either:

  • Exempting the income from tax in one of the countries, or
  • Allowing credit in one country for the tax paid in the other country on the same income.

The precise treatment of your income will depend on the details of the particular agreement, the nature and source of your income and, in some cases, on your nationality /citizenship.

If the income arises in a country with which Ireland does not have an agreement, the amount of tax in Ireland will be the net amount received by you after the deduction of the foreign tax paid. There is no credit available for foreign tax paid against your Irish tax liability on the same income.

Income earned prior to moving to Ireland

If you are moving to Ireland for the first time or you are an Irish citizen returning to live in Ireland having been non resident and non ordinarily resident when the income was earned, the position will be as follows:

  • Funds accumulated from income earned prior to the beginning of the tax year in the year that you become Irish resident will not be liable to income tax.
  • However, income other than employment income arising between the beginning of the tax year and the date of your arrival will be taxable if brought into Ireland, unless a double taxation agreement provides for a different treatment.

If you are working in Ireland but are paid from abroad

Unless your income is relieved from Irish tax under the provisions of a double taxation agreement, it will be taxable here from the date of your arrival regardless of your Irish residence status for tax purposes. However, if you are an Irish citizen who is non-ordinarily resident or you are non-Irish domicile, your foreign employment income (excluding UK sourced income) will only be taxable to the extent that it is remitted into Ireland. If you are resident for Irish tax purposes in the year that the income is earned, you will be entitled to full personal tax credits and reliefs.

Temporary employment in Ireland

If you are coming to Ireland to take up temporary employment and will not become resident for Irish tax purposes, proportionate credits and reliefs are available to non resident Irish citizens and to citizens, subjects or nationals of another European Union Member State. This also applies to residents or nationals of a country with which Ireland has a double taxation agreement which provides for such allowances. The proportion of allowances is determined by reference to your income for the tax year which is subject to Irish tax over your income from all sources. However, residents of another Member State of the European Union are entitled to full personal tax credits and reliefs in respect of any tax year that 75% or more of their world-wide income is taxable in Ireland.

Social insurance (PRSI)

Your employer will also deduct social insurance contributions (known in Ireland as “Pay-related social insurance” or PRSI) from your pay which will help you to qualify for contributory social welfare payments such as Jobseeker’s Benefit, Illness Benefit and State Pension (Contributory).The amount of your contribution will depend on your category as an employee. For example, most non-public sector employees pay “Class A” contributions, the precise rate depending on your earnings. It is important to find out more about moving to Ireland and your social security entitlements and get a general overview of the social security system in Ireland.

PPS (Personal Public Service) Number

In order to work, you require a Personal Public Service Number (PPS No.). You can obtain a PPS No. (or ask for your old number, if any, to be traced) at your local social welfare office. If you are a foreign national, you will need your passport or your certificate of registration and supporting documentation such as household bills. (Formerly, the PPS No. was known as your RSI No.).

Further information on how to obtain a PPS number is available from the Department of Social and Family Affairs. This information is also available in Personal Public Service Number – Code of Practice issued by the Department of Social and Family Affairs.

Where to apply

Specific queries regarding residency and taxation of income earned prior to moving to Ireland should be addressed to your local tax office here in Ireland.

Queries in connection with social insurance (PRSI) should be addressed to your local social welfare office here in Ireland, or; Social Welfare Information Services Tel:+353 (0)1 7043000.


Overseas voters

If you are an Irish citizen living abroad you cannot be entered on the Register of Electors. This means that you cannot vote in an election or referendum here in Ireland. (The only exception to this is in the case of Irish officials on duty abroad (and their spouses) who may register on the postal voters list).

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By Bruce Silverman
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