Indian-Irish remittance basis: Indian income stays tax-free if you don't bring it in.

Ireland's tax law allows a tax-resident-but-non-domiciled individual to be liable to Irish tax on Irish-source income (full amount) and foreign-source income only if remitted to Ireland. The Indian-side counterpart is Section 6 of the Income-tax Act on residency.

Domicile is a common-law concept. For most Indian-Irish, your domicile of origin is India (you were born there, your father was Indian-domiciled). Acquiring Irish domicile-of-choice requires both physical residence in Ireland and an unequivocal intention to settle there permanently. Most Indian professionals on work visas don't meet the second test.

So in practice, Indian-Irish on work visas are tax-resident in Ireland (over 183 days) but non-domiciled. They qualify for the remittance basis automatically.

The Irish government hasn't followed the UK's April 2025 FIG abolition. As of 2026, the Irish remittance basis remains intact.

Tax-free in Ireland (if not remitted):

Indian salary credited to an Indian bank account.

Indian rental income kept in India.

Indian dividends received in India.

Indian capital gains realised and held in India.

Fully Irish-taxable (no remittance test):

Irish-source employment salary.

Irish-located property rental.

Irish bank interest.

Irish capital gains on Irish assets.

Foreign income that IS remitted (transferred to Ireland):

Direct transfer from Indian bank to Irish bank: taxed at full Irish rates.

Using an Irish credit card to spend in Ireland against an Indian-funded credit balance: counts as remittance.

Reimbursing yourself in Ireland for India-paid expenses: remittance.

The planning lever: keep foreign income in foreign accounts. Bring in only the salary you actually need to live in Ireland.

The Irish remittance basis is Irish-side only. India's source-based taxation under Section 9 still applies to Indian-source income.

For an Indian-Irish with a ₹40 lakh NRO FD at 7% earning ₹2.8 lakh annually: Indian default TDS is 30% under Section 195. With Form 10F + Irish Revenue TRC, the rate drops to 10% under Article 11 of the India-Ireland DTAA. Annual saving: ₹56,000.

If the NRO interest stays in India (not remitted to Ireland), the Irish side claims nothing on it. So the structure becomes: Irish DTAA brings Indian TDS down to 10%; remittance basis keeps Irish tax at 0% on the Indian-side income; net effective rate on the same income is 10%.

Compare to a domiciled Irish resident: Indian 10% + Irish marginal slab rate (up to 52% with USC and PRSI) on the worldwide income, less FTC. Net effective could be 40 to 50%.

The Irish non-dom advantage on Indian-source income is real and substantial.

A Dublin-based Indian software engineer:

Irish salary: €120,000 (Irish-taxed normally at marginal rates).

Indian NRO interest: ₹3.5 lakh annually.

Indian rental: ₹6 lakh annually.

Indian dividends: ₹1 lakh annually.

Indian-side filing: Form 10F + Article 11 + Section 9. NRO interest at 10%: ₹35,000 TDS. Rental at 30% slab (after standard deductions): ~₹1.5 lakh. Dividends at 10%: ₹10,000. Total Indian tax: ~₹1.95 lakh on ₹10.5 lakh of Indian income.

Irish-side filing under remittance basis: Indian income is NOT remitted, NOT taxed in Ireland. Irish tax = on €120,000 Irish salary only.

If the engineer remits ₹2 lakh to Ireland for a holiday: that ₹2 lakh becomes Irish-taxable at the marginal slab. ~50% Irish tax = ~₹1 lakh additional.

Keep the Indian funds in India. Plan remittances carefully. The structural saving is ₹4 to 5 lakh per year on a typical professional's portfolio.

We handle the Indian side. The Irish remittance-basis filings need an Irish accountant. We coordinate with theirs.

Indian-side scope: Form 10F refile, Irish Revenue TRC liaison, NRO interest recovery via the 10% Article 11 rate, Schedule FA filings (above ₹20 lakh safe harbour), ITR-2 with foreign-asset disclosure, Section 119(2)(b) condonation for past years.

Fee: 15% of recovered Indian TDS, contingent. Annual filing: ₹4,999 flat per year. Form 10F renewal: ₹799 flat.

If you've been in Ireland 1 to 5 years and you haven't formalised the remittance-basis position with your Irish accountant, book free CA appointment. The remittance-basis claim is annual; missing the election once costs the year's exemption.

Q: I've been in Dublin for 8 years. Am I still non-domiciled?

A: Domicile is a question of intent, beyond mere years of residence. If you haven't bought a permanent home in Ireland, kept Indian family ties, and consistently planned to return, you can argue non-dom status indefinitely. Get a written domicile memo from your Irish accountant after year 5 to defend it during scrutiny.

Q: I bought a Dublin apartment to live in. Does that change my domicile?

A: Buying a home is one factor, not the only factor. Irish Revenue looks at intent: where do you plan to be when you retire? Where's your spouse's family? Where do you maintain bank accounts? A property purchase doesn't auto-flip your domicile, but it shifts the burden of proof.

Q: My India dividend was credited in 2025 but I haven't remitted it. Irish-tax-free?

A: Yes if you've claimed remittance basis on your Irish tax return for 2025. Keep the dividend in your NRO account. The Irish side claims nothing.

Q: I used my Irish-issued credit card to buy a flight to Mumbai. Remittance?

A: It depends on how the card is funded. If the card balance is paid from an Irish bank account, no remittance. If it's paid from an Indian-source-income account directly, remittance. Set up a clean Irish-funding loop.

Q: Can I lose remittance basis by becoming Irish-domiciled?

A: Yes. If you formally acquire Irish citizenship, sell Indian property, marry an Irish national, and signal permanent settlement, your domicile can shift. This is a 5 to 15 year process. Plan transitions carefully. Book free CA appointment if you're considering Irish citizenship and you have substantial Indian-source income.