Remote Work in Ireland: Tax, Visas & Co-working Guide

Ireland has become an attractive base for remote workers thanks to its English-speaking environment, EU membership, strong tech scene and quality of life. But working remotely from Ireland for a foreign employer raises real tax and immigration questions that many newcomers overlook until problems arise.

Tax Residency: The Core Issue for Remote Workers

If you're physically present in Ireland for 183+ days in a tax year (or 280+ days combined across two consecutive years, with 30+ days in each), you become an Irish tax resident, meaning your worldwide income — including salary from a foreign employer — is generally taxable in Ireland. This applies even if your employer has no Irish entity and pays you in a foreign currency. Many remote workers wrongly assume that being paid abroad exempts them from Irish tax; it does not, once tax residency is triggered.

Working for a Foreign Employer While Living in Ireland

If you're tax resident in Ireland and working for a foreign company with no Irish presence, your employer may have obligations too — technically, PAYE (Irish payroll tax) can apply once you're working from Ireland, and some employers set up 'shadow payroll' or engage an Employer of Record (EOR) service to handle Irish tax withholding correctly. If your employer doesn't do this, you may need to register for and manage your own tax via Revenue's self-assessment system. This is a genuinely complex area — consult an accountant experienced in cross-border remote work if your situation isn't straightforward.

Double Taxation Agreements

Ireland has double taxation agreements with over 70 countries, designed to prevent you paying full tax twice on the same income. If your home country also claims tax residency over you, the specific treaty terms determine which country has primary taxing rights — this varies significantly by country, so check the relevant treaty via Revenue.ie or get professional advice.

Is There a Digital Nomad Visa for Ireland?

Ireland does not currently offer a dedicated digital nomad visa, unlike countries such as Portugal, Spain or Croatia. Non-EU citizens wanting to live in Ireland long-term while working remotely for a foreign employer generally need to qualify through an existing visa category — such as a Stamp 0 (for those with independent means, though this has restrictions on work), family reunification, or, for those wanting to actually work for an Irish employer, an employment permit. Short stays (under 90 days for most nationalities) as a tourist don't require a visa but also don't grant long-term residency or legal work status.

Home Office Tax Expenses

If you're an employee working from home in Ireland, you may be able to claim e-Worker Relief from Revenue, covering a portion of utility costs (electricity, heating, broadband) proportional to your home-working days — Revenue allows a flat-rate amount or actual vouched costs. Self-employed remote workers/freelancers can claim a broader range of allowable business expenses against their tax bill, including a portion of rent/mortgage interest, utilities, and equipment, provided they keep proper records.

Best Co-working Spaces

Dublin has the largest co-working scene (Huckletree, Dogpatch Labs, WeWork, and others), with hot-desk memberships typically from €150–€300+ per month. Cork (Republic of Work, the Roundhouse) and Galway (Portershed) offer smaller but well-regarded alternatives, often at somewhat lower monthly rates. Many newcomers start with day passes (€15–€30) before committing to a monthly plan.

Practical Setup Tips

Get a PPS number early even if paid by a foreign employer, as you'll likely need one for tax registration and banking. Open an Irish bank account (or use Revolut/N26 as an interim solution) for local expenses. Keep meticulous records of your days physically present in Ireland versus abroad, as this directly determines your tax residency status and reporting obligations.