Ireland · Tax regime
Domicile levy
Open
Last verified July 2026
Open. Widely and wrongly described as a charge on non-doms. It is the opposite. It applies only to Irish-domiciled individuals.
Correcting a persistent error is the point of this entry. Several widely-cited sources claim a EUR 200,000 deemed remittance charge hits non-doms after 15 years of Irish residence. No such charge exists. The domicile levy applies only to Irish-domiciled individuals, and only where all three conditions are met at once. Worldwide income must exceed EUR 1m. Irish-situated property must exceed EUR 5m. And Irish income tax paid must be less than EUR 200,000. A non-domiciled resident sits outside it entirely.
The facts
- Minimum
- €200k
- Total landed cost
- EUR 200,000 a year, reduced by Irish income tax paid in the same year. USC cannot be offset.
- Route type
- Tax regime, not a visa
- Physical presence
- None. The levy can apply no matter where you live.
- Family
- Individual
- Permanent residency
- Not applicable
- Citizenship
- Not applicable
- Dual citizenship
- Permitted
- Requirements
- Irish domiciledWorldwide income exceeding EUR 1 millionIrish-situated property valued above EUR 5 millionIrish income tax paid in the year of less than EUR 200,000
What can go wrong
- Do not accept advice claiming Ireland charges non-doms EUR 200,000 after 15 years. It does not. That claim seems to come from confusing this with the UK's former remittance basis charge, and it is wrong.
- The levy matters most in the reverse case. Someone originally domiciled in Ireland who has since moved abroad but still holds more than EUR 5m of Irish property can still be caught.
- Before 2012 the levy also caught Irish citizens simply for being citizens. It is now tied to domicile instead.