Domicile

Your permanent home country in law, which can change how foreign income is taxed.

Domicile is different from residence. Most people take their father's domicile at birth and keep it unless they settle permanently elsewhere. A resident who isn't Irish domiciled may be taxed on some foreign income only when it's brought into Ireland.

Related terms

Tax residency · Remittance basis

All terms · General information, not tax advice.