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 over EUR 1m, Irish-situated property over EUR 5m, and Irish income tax paid of less than EUR 200,000. A non-domiciled resident is outside it entirely.
The facts
- Qualifying figure
- €200k
- Total landed cost
- EUR 200,000 a year, reduced by Irish income tax paid in the same year (USC cannot be offset)
- Physical presence
- None — the levy can apply regardless of residence
- Family
- individual
- Permanent residency
- n/a
- Citizenship
- n/a
- 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 that says Ireland charges non-doms EUR 200,000 after 15 years. It does not. That claim appears to be a conflation with the UK's former remittance basis charge and it is wrong.
- The levy matters for the reverse case: an originally Irish-domiciled person who has moved abroad but retains over EUR 5m of Irish property can still be caught.
- Before 2012 the levy also caught Irish citizens as such; it is now keyed to domicile.