01
Start the process
Tell us where you are moving, when you are leaving and the basic facts of your Irish departure.
Irish departure, without the full-service bill
Save €1,000s
in professional fees.
Get clarity for €447.
Stop paying accountants and solicitors premium hourly rates to organise paperwork you can prepare efficiently. ExitIreland walks you through the facts Revenue actually applies — day counts, ordinary residence, domicile and the assets you carry out — organises your evidence, compiles a residence position file, and puts it in front of an experienced reviewer before you file your departure-year return.
Guided preparation / Residence file compiled / Human legal review
Your next chapter, organisedExample
🇮🇪 Ireland🇦🇪 Dubai
One move. One organised file.
Your documents, without the guesswork.
Example checklist3 of 4 added
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New-country leaseA home for your next chapter
✓🪪
Residence documentYour status abroad
✓🏦
Bank statementYour everyday financial ties
✓🚗
Driver's licenceAdd it when available
PENDINGKnow what you have. See what's next.Less scattered paperwork. More room for what's next.
Built around your move
Where are you headed?
🇦🇪 Dubai (UAE)🇲🇹 Malta🇨🇾 Cyprus🇬🇧 UK (non-dom / FIG)🇵🇦 Panama🇵🇾 Paraguay
Need a new residence too?
Leaving Ireland is one step.
Establishing somewhere new is the next.
Exit Global can help evaluate practical residency pathways in Dubai, Malta, Cyprus and UK and beyond. Some routes can be completed relatively quickly depending on your circumstances. Each destination has its own site — click through.
🇦🇪
Dubai (UAE)
Explore residency pathways ↗
🇲🇹
Malta
Explore residency pathways ↗
🇨🇾
Cyprus
Explore residency pathways ↗
🇬🇧
UK (non-dom / FIG)
Explore residency pathways
🇵🇦
Panama
Explore residency pathways ↗
🇵🇾
Paraguay
Explore residency pathways ↗
Immigration eligibility, processing times and government requirements vary by route and applicant.
The €447 guided departure package
Do the simple work once.
Pay experts for judgment — not administration.
Traditional full-service departure engagements get expensive when accountants, solicitors and valuers each bill hourly for gathering the same facts. Software handles the organisation and drafting; experts handle the parts that require judgment.
€447Prepared residence file + written review
Start the process →02
Upload your documents
Add evidence of your new life abroad and the Irish ties you have changed, ended or retained.
03
Answer the questionnaire
Work through structured questions covering day counts for this year and last, housing, family, work, pensions, shareholdings, Irish property and the other facts Revenue's rules turn on.
04
We compile your residence file
The software organises your answers and evidence into a structured departure file: your position under the 183-day and 280-day tests, your ordinary-residence tail, your section 29A share exposure and your domicile position.
05
Expert review + written evaluation
Our team reviews the file and evidence, provides a written evaluation of your residence position and flags what to fix before you file.
06
You decide how to proceed
You receive the prepared file and review. You decide whether to file on that basis, raise a query with Revenue, or obtain specialist advice first.
No open-ended hourly meter.
The core guided preparation and review is €447. Complex tax, valuation or specialist work is scoped and quoted separately, only if your situation requires it.
Your information is sensitive. We treat it that way.
Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.
01 / Understand the rules
There is no NR73 in Ireland.
Here is what replaces it.
Ireland has no departure form and no residence-determination request. Residence is a day count fixed by statute; what follows you out is ordinary residence, domicile and a five-year rule on shares. You self-assess, file for the year you leave, and keep the evidence in case Revenue asks.
The statutory test
183 days this year, or 280 days over two years.
You are resident in Ireland for a tax year (1 January to 31 December) if you are present for 183 days or more in that year, or for 280 days or more over that year and the preceding year taken together. Under the two-year test you are not resident in any year in which you are present for 30 days or less. You count a day if you are present at any time during that day, unless you stay airside or are stranded by unforeseen and unavoidable circumstances.
The trap for leavers is the 280-day look-back: if you were in Ireland all of last year, you can be resident again this year after only 31 days here. Leaving early in the year, or deferring departure to January, is often the difference between one more resident year and none.
Revenue: how to know if you are resident for tax purposes ↗The tail
Ordinary residence follows you for three years.
After three consecutive resident tax years you become ordinarily resident from the fourth. When you leave, you stay ordinarily resident until you have been non-resident for three consecutive tax years. During that tail, if you are Irish-domiciled, Revenue taxes your worldwide income except income from a trade, profession or employment exercised wholly abroad and other foreign income of €3,810 or less — above that, the full amount is taxable. Worldwide capital gains stay in charge too, because CGT applies to anyone resident or ordinarily resident and domiciled in the State.
Revenue: how to know if you are ordinarily resident ↗If you want certainty
There is no residence ruling. There is an opinion service.
Revenue does not issue determinations or certificates of non-residence to people leaving. The Revenue Technical Service will answer a genuinely complex technical query submitted through MyEnquiries on Form RTS 1A, but it is not a first point of contact, its opinions are not legally binding and they last at most five years. In practice your protection is a residence file that stands on the day counts, the documents and the departure narrative.
Revenue Technical Service ↗Separate from your return
Your departure-year return still has to be right.
You are resident for the whole of the year you leave. Split-year treatment (section 822 TCA 1997) lets you exclude post-departure employment income only if you are resident this year and non-resident next year. For departures on or after 1 January 2025 you self-assess the claim on your Income Tax Return; you can also claim in-year through MyEnquiries with an employer statement or contract. Chargeable persons file Form 11 by 31 October of the following year (ROS extension: 18 November 2026 for 2025); PAYE-only leavers file Form 12 in myAccount.
Revenue: split-year treatment in your year of departure ↗Why this matters
A flight changes
your location.
The facts tell the rest.
Irish tax obligations depend on three separate statuses. Residence is a day count; ordinary residence is a three-year pattern; domicile is where you intend to live permanently. Residents pay on worldwide income; non-residents pay on Irish-source income only, and EU citizens keep full tax credits only where at least 75 percent of worldwide income is taxable in Ireland. Revenue applies the day counts strictly — but domicile, split-year relief and treaty tie-breakers all turn on how your life actually looks.
Read Revenue's guidance for non-residents ↗Where is your home?
A home kept available in Ireland invites day counts to creep back over 30 and 280, and is the first fact a treaty tie-breaker looks at. Whether you sold, let or retained it needs a clear answer.
Where is your family?
A spouse, partner or dependants staying in Ireland pulls your centre of vital interests home and undermines any claim that you left otherwise than for a temporary purpose.
What does daily life look like?
Work, a new permanent home, banking, healthcare and time in each country are what prove intention — the evidence that supports split-year relief today and a change of domicile over time.
02 / A simple way forward
From scattered documents
to a clear next step.
You don't need everything on day one. Start with what you know and keep track of the gaps.
01
Tell the story of your move
Choose your destination and record the key facts, dates and Irish ties.
02
Build your document file
Keep new-country evidence and changes to Irish ties in separate, labelled sections.
03
Get reviewed before you file
Our team reviews your residence file and evidence, provides an advisory opinion and recommends revisions before you file or raise a query with Revenue.
Guided preparation. Human review.
You do the groundwork.
Our team reviews the final file.
You should not have to start from a blank page, or pay a professional to chase every document. Build the file yourself; have it reviewed before you rely on it.
A reviewed residence file
Our team reviews your position under each test, your supporting documents and departure narrative, provides an advisory opinion and recommends revisions.
A human review of the facts and evidence, not just a completed checklist.
Less administration. Lower preparation costs.
You gather documents and answer the guided questions. We focus professional time on reviewing your prepared file rather than assembling it from scratch.
Designed to cost less than having a firm manage every preparation task.
Specialists for the complex parts
Have a company, a trust, private-company shares, an ARF or a rental property? We can connect you with Irish tax advisers and valuers for the pieces that need them.
The right specialist for the work your situation actually requires.
A more focused way to get there
Do not pay full-service rates
for paperwork you can organise.
Full-service Irish departures can run into thousands of euro in combined accounting, legal and valuation fees once section 29A shareholdings, a domicile-levy analysis, a rental property and a company or trust are in play.
This refers to broader, multi-specialist engagements, not residence preparation alone. Actual fees and savings vary.
Beyond the residence question
No exit tax —
but three tails and a levy.
Ireland does not charge a deemed disposal when you leave. What it does instead is keep reaching back. For three tax years after departure an ordinarily resident, Irish-domiciled person stays chargeable to income tax on worldwide income (with the exceptions above) and to CGT at 33% on worldwide gains. Under section 29A, if you cease residence and become taxable here again within five years of assessment, shares you held on departure worth more than €500,000 or amounting to 5% or more of a company are treated as disposed of and reacquired on the last day of your final resident year — the gain is taxed, at the value on the date of actual disposal for disposals on or after 23 December 2014. And an Irish-domiciled person with worldwide income over €1m, Irish property worth over €5m and Irish income tax under €200,000 owes the domicile levy of €200,000 a year, wherever they live.
Revenue manual Part 02-03-02: temporary non-residents (section 29A) ↗CTA / ACA
Tax analysis and filings
A Chartered Tax Adviser (Irish Tax Institute) or Chartered Accountant can model your ordinary-residence tail, section 29A exposure, the domicile levy tests and your departure-year Form 11.
VALUER
Share and business valuations
A qualified valuer can support the market value of private-company shares and business interests on the last day of your final resident year, which is what section 29A and the domicile levy's €5m property test rely on.
Prepare it yourself. Get it reviewed. Bring in specialists when needed.
Start my guided departure →Team review is a separate, agreed professional engagement. Our advisory opinion is not a determination by Revenue.
03 / Know what to gather
Two sides of the move.
One practical checklist.
These are suggested evidence categories, not a universal Revenue document requirement. Include what's relevant to your situation.
Your new country
Establishing your life abroad
- Lease or proof of housingNames, address, dates and the living arrangement.
- New driver's licenceIf issued and applicable to your situation.
- Residence or immigration documentThe visa or permit that applies to your status — and whether it is permanent.
- Local bank statementEvidence of an account in your new country.
Other useful context: employment, utilities, health coverage and travel records.
Ireland
Documenting what changed
- Sale, letting or retention of your Irish homeExplain what happened to it and whether it remains available to you. If you let it, the tenant withholds 20% or you appoint a collection agent under the NLWT system, and you file a Form 11 every year.
- Employment ceased with RevenueYour employer should cease your employment on Revenue's records; if they do not, cease it yourself in myAccount before claiming a refund or split-year treatment.
- Medical card, GP and health coverA medical card requires you to be ordinarily resident in Ireland; tell the HSE your circumstances have changed and keep the confirmation.
- PRSI record and voluntary contributionsRequest your Irish social insurance record from the Department of Social Protection; decide within 60 months whether to pay voluntary contributions to protect your State Pension.
- Electoral register and address updatesAn Irish citizen living abroad cannot remain on the Register of Electors (officials excepted). Update your bank, pension provider and Revenue to a foreign address.
Keeping an Irish bank account does not by itself make you resident — residence is a day count. Ordinary residence and domicile are what keep Irish tax alive after you leave. See Revenue's ordinary-residence rule ↗
Still waiting on a document? Mark it pending and keep going.
Start my departure file — €447 →Your file grows as your move does.
04 / When you're ready
You prepare here.
You file with Revenue.
There is nothing to 'submit' on departure — but there are four things Revenue expects you to do, and they have deadlines. This app does not connect to myAccount or ROS.
Revenue: if you are leaving Ireland permanently ↗01
Update your details in myAccount or ROSRevenue recommends updating your contact details and address to reflect that you are no longer living in Ireland. Make sure your employment has been ceased on Revenue's records.
02
Claim your refund and split-year treatmentIn PAYE Services in myAccount select 'Claim unemployment repayment', or send Form P50 with a Form 12 or Form 11 and a statement that you are going abroad permanently or will be non-resident for at least the following year. Claim split-year treatment through MyEnquiries or on your return.
03
File your departure-year returnForm 11 by 31 October of the following year if you are a chargeable person (non-PAYE income over €5,000 net or €30,000 gross, rental or foreign income); otherwise Form 12 in myAccount. Report any CGT on Form 11, Form 12 or Form CG1, and pay by 15 December (disposals to 30 November) or 31 January (December disposals).
04
Keep the fileOrdinary residence runs three years and section 29A runs five. Keep your day-count records, travel evidence, the refund and split-year confirmations and every notification you sent.
Good questions. Clear answers.
Before you
get started.
You can organise your evidence before deciding how far to take it.
Will your team review my final file?
Yes. Under an agreed review engagement, our team reviews your residence file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion — not a Revenue determination or a Revenue Technical Service opinion. ExitIreland is independent and not affiliated with the Revenue Commissioners.
Is there an Irish equivalent of Canada's NR73?
No. Ireland has no departure form and no residence-determination request. Residence is a statutory day count and you self-assess each year. Revenue's Technical Service answers complex technical queries on Form RTS 1A through MyEnquiries, but it is not for routine questions and its opinions are not legally binding. Revenue Technical Service ↗
Is there an exit tax when I leave Ireland?
No deemed disposal on departure. But three things follow you: ordinary residence keeps worldwide income and gains taxable for three years; section 29A taxes shares worth over €500,000 or 5% or more of a company if you become taxable in Ireland again within five years of assessment; and the €200,000 domicile levy applies to Irish-domiciled people with worldwide income over €1m, Irish property over €5m and Irish income tax under €200,000, regardless of residence. Revenue on domicile and the levy ↗
I left in March. Am I non-resident this year?
Usually not. You are resident for a tax year if you spend 183 days or more in Ireland, or 280 days or more across this year and last year combined with more than 30 days this year. If you were here all of last year, any more than 30 days this year makes you resident again. Split-year treatment can take post-departure employment income out of charge, but only employment income, and only if you are non-resident next year. Revenue on split-year treatment ↗
I am keeping a rental property and an Irish bank account. What changes?
Irish rental income stays taxable regardless of residence. Your tenant must withhold 20% of the rent and report it through Revenue's Non-Resident Landlord Withholding Tax system, or you appoint a collection agent, and you file a Form 11 each year to claim the credits and expenses. Bank accounts are not a residence factor in themselves; Irish deposit interest remains Irish-source income. Revenue on non-resident landlords ↗
What happens to my PRSI and State Pension?
Your contribution record stays on file and the State Pension (Contributory) can be paid to you abroad from age 66 if you have at least 520 full-rate paid contributions; apply about six months in advance via MyWelfare or Form SPC1. If you stop being compulsorily insured you can pay voluntary contributions — you need 520 paid contributions and must apply on Form VC1 within 60 months (5 years) of the end of the last completed tax year. Occupational pensions are taxed where you live if that country has a treaty with Ireland (ask for a PAYE Exclusion Order); public-service pensions and ARF or vested-PRSA withdrawals stay taxed in Ireland. Revenue on retiring abroad ↗
Will Irish gift and inheritance tax still reach me?
Very possibly. Capital Acquisitions Tax at 33% applies to all Irish property and to any gift or inheritance where either the person giving it or the person receiving it is resident or ordinarily resident in Ireland. Your own ordinary residence lasts three years after you leave, and a gift or inheritance from a parent still living in Ireland is within the charge whatever your own status. Group A threshold is €400,000, Group B €40,000 and Group C €20,000. Citizens Information on CAT ↗
What if I come back?
Two clocks matter. If you become taxable in Ireland again within five years of assessment, section 29A treats the shares you held on departure (over €500,000 or 5% or more of a company) as disposed of and reacquired on the last day of your final resident year, and taxes the gain. And if you return before three full non-resident years, you never stopped being ordinarily resident, so worldwide income and gains above the exceptions were chargeable throughout. Plan the return date as carefully as the departure date. Revenue manual on section 29A ↗
The next chapter starts with a plan
Get clarity before you spend
thousands more on professional fees.
Start my departure file — €447 →Dubai (UAE) / Malta / Cyprus / UK (non-dom / FIG) / Panama / Paraguay
The Exit network
One process. Every country.
Each site covers one departure, in that country's own rules. The destination sites cover where you're going. All reviewed by the same team at Exit Global.
Leaving
🌐Exit GlobalPortfolio home🇨🇦Exit CanadaNR73 + departure file🇺🇸Exit USAExpatriation + Form 8854🐻Exit CaliforniaFTB residency🗽Exit New YorkDomicile + statutory residency🇬🇧Exit the UKStatutory Residence Test🇮🇪Exit IrelandOrdinary residence tail🇫🇷Exit FranceArt. 167 bis exit tax🇧🇪Exit BelgiumSpecial departure return🇳🇱Exit NetherlandsM-form + conserverende aanslag🇪🇸Exit SpainArt. 95 bis + quarantine rule🇮🇹Exit ItalyAIRE + black-list presumption🇩🇰Exit DenmarkFraflytterskat🇳🇴Exit NorwayUtflyttingsskatt🇸🇪Exit SwedenTen-year share rule🇦🇺Exit AustraliaCGT event I1🇿🇦Exit South AfricaSection 9H exit charge🇩🇪Exit Germany§ 6 AStG Wegzugsbesteuerung🇦🇹Exit Austria§ 27 (6) Wegzugsbesteuerung🇫🇮Exit FinlandThree-year rule🇧🇷Exit BrazilSaída definitiva🇯🇵Exit JapanExit tax on ¥100m+ assets🇮🇱Exit IsraelCentre of life + s.100A🇳🇿Exit New Zealand325-day rule + IR886🇵🇹Exit PortugalArt. 16 CIRS residency🇰🇷Exit South KoreaExit tax on large shareholders🇦🇷Exit ArgentinaPérdida de residencia + baja🇮🇳Exit IndiaSection 6 residency + RNOR🇨🇭Exit SwitzerlandWegzug + pension withholding
Arriving
🇵🇦Move to PanamaTerritorial tax, Friendly Nations🇦🇪Move to DubaiNo personal income tax🇲🇹Move to MaltaRemittance basis, EU🇨🇾Move to Cyprus60-day rule, non-dom🇵🇾Move to ParaguayTerritorial tax, fast residency🇺🇾Move to UruguayTax holiday for new residents🇨🇷Move to Costa RicaTerritorial tax🇧🇸Move to BahamasNo income tax🇵🇹Move to PortugalD7, D8, Golden Visa, IFICI🇹🇭Move to ThailandLTR visa, remittance basis🇲🇾Move to MalaysiaMM2H, territorial tax🇮🇩Move to IndonesiaSecond Home visa, Bali🇬🇪Move to GeorgiaForeign income exempt, 1% SBS🇵🇷Move to Puerto RicoAct 60 for US citizens🇮🇹Move to ItalyFlat tax, 7% pensioner regime🇬🇷Move to GreeceGolden Visa, non-dom flat tax🇭🇰Move to Hong KongTerritorial, no CGT🇸🇬Move to SingaporeForeign income exempt, no CGT