In brief
A permanent move does not settle ordinary residence, retained income or pension withholding. Preserve Revenue and administrator access.
Start with Revenue: Moving during a tax year (opens in a new tab)
Your next steps
0 of 5 steps complete · Next: Review departure-year employment relief
Review departure-year employment relief
Next stepRevenue provides a split-year route for people leaving permanently to take up employment abroad. Ask whether its detailed conditions apply and which income it covers; do not extend employment relief to investment income or gains without review.
Model the post-departure years
Bring earlier residence history and proposed Indian income to the adviser. Ordinary residence can continue for three years with income-category exceptions; domicile and treaty residence also matter.
Classify retirement arrangements
Revenue distinguishes private occupational pensions, public pensions and retirement investment funds. ARF and vested PRSA withdrawals are taxed at source regardless of residence, and PAYE Exclusion Orders are not issued for these funds.
Use the correct pension withholding route
A qualifying non-resident private occupational recipient may seek a PAYE Exclusion Order through the treaty route. Public pensions require the government-services article. Confirm the arrangement before assuming every retirement payment can be made gross.
Prepare retained assets and access
Ask about Irish rent collection, property tax, disposals and provider restrictions for India residents. Download pension records and preserve authentication before cancelling an Irish phone. This is an editorial preparation list; provider terms determine ongoing access.
Suggested preparation sequence. Your authority may require a different order. Progress stays on this device.
Ireland & India guidance · All countries
Evidence for these steps
Checked 20 October 2026. Links support the statements within their scope; preparation lists are editorial suggestions. Access limitations are disclosed below.
- Review departure-year employment relief: Revenue — Moving during a tax year
- Model the post-departure years: Revenue — Ordinary residence; Revenue — Non-resident taxation
- Classify retirement arrangements: Revenue — Retiring and moving abroad
- Use the correct pension withholding route: Revenue — Retiring and moving abroad
- Prepare retained assets and access: NRIdisha preparation suggestion; confirm your own requirements.
What to have ready
0 of 4 preparedKeep documents in your own secure records. Tick what you have; nothing is uploaded.
Model the decision with your own figures
Prepare the dates, currencies, costs and amounts you know. Keep tax eligibility, provider access and uncertain assumptions on your adviser’s question list. The calculators show those assumptions explicitly.
For a return to India, add education, parents’ support, healthcare, partner income and locked funds to the household timeline. Bring supporting-tool figures into it only after reviewing timing, currency and overlap.
Questions to take to an adviser
- Which employment relief applies?
- Can my scheme receive an exclusion order?
- What remains reportable on property?
Who can help
A qualified Ireland adviser and an Indian cross-border tax or citizenship specialist, as appropriate. The responsible authority decides applications.
Check an adviser before paying or signingSources & review limits
Published by NRIdisha. Prepared with AI assistance. No individual author or qualified professional reviewer is credited for this guide.
Official sources support the statements they address. They do not certify this guide or your eligibility. Open the source and check current amendments before acting.
Income Tax Department (opens in a new tab) · Reserve Bank of India (opens in a new tab) · National Portal of India (opens in a new tab)
Conditional departure split-year route.
Three-year tail and income exceptions; page states €3,810 or less.
Income and gains depend on ordinary residence and domicile.
Private/public pensions versus ARFs and vested PRSAs.
Keep this page’s title, the exact statement and the official source. Email them to support@nridisha.com. Do not include personal documents.