Irish tax residence day calculator

The two day tests

Under section 819 of the Taxes Consolidation Act 1997, the day tests are:

1. 183 days or more in Ireland in the tax year, which is the calendar year; or
2. 280 days or more over the tax year and the year before it, taken together.

For the 280-day test, a year in which you spent 30 days or fewer in Ireland counts for nothing: its days are left out of the total, and you can't meet the test in a year of 30 days or fewer.

Worked example

Say you spent 250 days in Ireland in 2025 and 31 days in 2026. In 2026 you are well short of 183, but 31 is more than 30, so 2025 and 2026 are added: 250 + 31 = 281, which reaches 280. Had you spent 30 days in 2026, that year would count for nothing.

What the calculator leaves out

It counts days only. It does not apply force majeure (days you are kept in Ireland by events outside your control) or the airside-transit exception, it doesn't model electing to be resident, and it doesn't work out ordinary residence, which follows three consecutive years of residence. Revenue's guidance on tax residence explains each.

Dubai Transition Consultants' Irish residency day calculator also covers the three-year ordinary residence tail after you leave. Dubai Transition Consultants is run by the same company as RezTally.