{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "ie.tax.residence",
  "versions": [
    {
      "rule_id": "ie.tax.residence",
      "version": "2026.1",
      "jurisdiction": "IE",
      "title": "Ireland residence test (183-day / 280-day look-back)",
      "summary": "You are Irish tax resident for a calendar year if you spend 183 days or more in Ireland that year, OR 280 days or more across that year and the preceding year combined — but a year with 30 days or fewer is disregarded entirely for the two-year test. Any part of a day present counts.",
      "evaluator": "lookback_aggregation",
      "determinative": true,
      "official_source_url": "https://www.revenue.ie/en/jobs-and-pensions/tax-residence/index.aspx",
      "last_verified": "2026-08-28",
      "effective_from": "2009-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "lookback": {
          "periods": 2,
          "total_threshold": 280,
          "per_period_minimum": 31,
          "or_single_period_threshold": 183
        }
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "ie.approaching_183"
        }
      ],
      "notes": [
        "per_period_minimum 31 = 'not resident under this test for a year in which you spend 30 days or less' — a period with ≤30 days contributes nothing and disqualifies the aggregate (SPEC.md §13.4).",
        "Since 2009, any part of a day present counts (previously midnight)."
      ]
    }
  ]
}