Returning to Ireland from within the European Union (EU)

When returning to Ireland from a member state of the European Union (EU), you may have some questions. For example, you might have a job elsewhere in the EU that lets you work remotely here in Ireland and are wondering about taxation. You might also need help figuring out how to find accommodation or navigate the healthcare system.

This page provides practical information you will want to know about when planning a move back to Ireland from within the EU.

Remote working for a company in another EU member state

You may have a job with a company in another EU member state that allows you to work remotely from Ireland. If this is the case, the work you do in Ireland for a company in the EU is taxed under the Pay As You Earn (PAYE) system. This means your employer in another EU member state may have to register in Ireland and deduct the following from your wages:

• Income Tax (IT)
• Pay Related Social Insurance (PRSI)
• Universal Social Charge (USC)

Read chapter 3 of Revenue’s PAYE guide (pdf) for examples of situations involving employment with foreign companies while you are living in Ireland that may match your circumstances.

If you have questions relating to PAYE and your employment, contact Revenue through the Jobs and pensions helpline for non-residents.

How do Irish taxes work?

In Ireland, the percentage of tax you pay depends on your income.

The first part of your income, up to a certain amount, is taxed at 20%. This is known as the standard rate of tax and the amount that it applies to is called the standard rate tax band.

The rest of your income is taxed at the higher rate of tax, which is 40%.

The amount that you can earn before you start to pay this higher rate of tax is called your standard rate cut-off point. Check the current standard rate cut-off points.

You can find examples of how to calculate income tax using these tax rates and the standard rate cut-off point.

If you are married or in a civil partnership, it may affect your tax bands and tax reliefs. Read more about taxation of married people and civil partners.

Looking for a job when you are back in Ireland

If you are unemployed when you return to Ireland, you can access employment services for jobseekers. Once you are back, contact your local Intreo Centre for help. They offer advice about looking for work, information on job vacancies, and income support.

Check the Jobs Ireland website for jobs, internships, and employment programmes that are available in Ireland. You can upload your CV so employers can access it and contact you directly. Jobs Ireland also has advice on preparing your CV, writing a cover letter, completing an application form, and preparing for interviews.

To access the full service, you need to create a Jobs Ireland account using your basic MyGovID. Read about how to register for a MyGovID if you do not already have one.

If you are returning with a driving licence issued by another EU member state, you can drive in Ireland with it as long as it is valid, or you can exchange it. If you want to exchange that licence for an Irish driving licence when it expires, you must do so within 10 years of your driving licence expiring.

Read about how to exchange your licence.

Public health services in Ireland are provided by the Health Service Executive (HSE).

You are entitled to public health services free of charge or at a reduced cost if:

• You have been living in Ireland for at least a year
• You plan to live here for at least a year

This is called being 'ordinarily resident' in Ireland. If you have a European Health Insurance Card (EHIC) from your current EU country of residence, make sure to bring it with you to Ireland. It will allow you to access public healthcare in Ireland for free or at a reduced rate. Find out what it covers in Ireland.

You may have to pay for some health services in Ireland that you accessed elsewhere in the EU for free. For example, people in Ireland generally pay a fee for GP appointments. However, you may be able to attend your GP for free if you qualify for a medical card or GP visit card.

Find more information about how to find a GP in Ireland and accessing health services when you return to Ireland.

Your medical records from abroad

Before coming back, ask your doctor for copies of your:

• Medical records
• Prescriptions
• Immunisation records

It will be easier to access the healthcare you need in Ireland if you have all the necessary medical documents from the EU country (or countries) you lived in.

If you have been seeing a consultant or specialist in a hospital abroad, ask them to send a copy of your records to your GP (doctor) in Ireland. If you are not registered with a GP in Ireland yet, you can have these records transferred after you have registered with one.

Renting

In Ireland, most rooms, flats, apartments, and houses available for rent are advertised on accommodation websites. You may also find rental accommodation through a letting agency.

What are letting agencies?

Letting agencies (sometimes called ‘accommodation agencies’) are commercial organisations that help you find places to rent. They may charge a fee. Before registering with an agency, you should find out:

• Is the agency licensed?
• What services does it offer?
• If you pay a fee, under what circumstances will you get a refund?
• If you decide to register with the agency, make sure you get a receipt for any money you pay.

Consider these questions when viewing places to rent:

• How much can you afford in rent and bills?
• What is the standard of the accommodation?
• What is the Building Energy Rating (BER) of the property?
• Where is the property located? Is it near your work or college?
• How long do you plan to stay there?
• Do you want to share a bedroom, bathroom, or kitchen?

Read more about looking for a flat or house to rent.

Buying a home

If you plan to buy a home when you are back, be aware that there are several steps in the process. Before deciding to buy, make sure you have done the following:

Find out what you can afford

Review your budget to determine how much you can afford in monthly mortgage repayments. You should make sure you have enough to cover all the costs involved in buying a home. These include:

• Mortgage costs
• Legal fees
• Insurance
• Stamp duty

The Competition and Consumer Protection Commission (CCPC) has a budget planner you can use to see how much you can afford each month.

Get a solicitor

While looking for a property, you should hire a solicitor to do the conveyancing. This is the legal work involved in buying or selling property.

Conveyancing charges can vary between solicitors, so it is worth contacting several to compare prices. You can use the Law Society’s website to find a solicitor in your area.

Get mortgage approval

A mortgage is a long-term loan secured against the property you buy. This means if you don’t repay your mortgage, you may lose your home.

Commercial lenders (banks) offer a range of mortgage rates and products. Before starting to look for a home, you should check with potential lenders to get a statement of how much they are prepared to lend you. This is called approval in principle. Getting approval in principle will indicate what price range you can consider when looking for somewhere to buy.

Approval in principle doesn’t mean that the lender has approved a mortgage and agreed to lend you this amount. The official mortgage approval is contained in a letter of offer, which the lender will only issue when fully satisfied with certain matters, including a valuation of the property you are buying.ld consider cutting it back.

The Irish education system includes:

• Primary school (sometimes called ‘national school’)
• Post-primary school (often called ‘secondary school’)
• Higher and further education (also called ‘third level education’)

Primary and post-primary education

Finding a school

You can find primary and post-primary schools by type and location using the Department of Education and Youth’s Find a School tool. This tool can filter your search results by ethos, language of instruction, and gender. You will see a map showing schools that meet your selection.

Most schools have a website with information about their ethos, policies, curriculum, and extra-curricular activities on offer. You can also contact a school directly for more information.

Applying to a school

You should apply to the school in writing. If they do not have an application form, you can apply by letter or email.

All schools must publish an ‘admissions notice’ and an ‘admissions policy.’ The admissions notice tells you:

• When the school will start accepting applications for the year (when to apply)
• When you will get the decision on your application
• When you must accept a place

The admissions policy describes the rules the school will follow for selecting students and how they make their decisions. It also says what happens if the school has no space for new students (this is sometimes called being 'over-subscribed').

Higher and further education

A wide range of colleges and universities provide third-level education in Ireland. If you are thinking of going to college, you can search the Qualifax website for details on courses.

Generally, applications for undergraduate courses in Ireland are made through the Central Applications Office (CAO). You can find more information about applying and supports on our pages covering:

• Application procedures and entry requirements
• Third-level fees
• Tax relief for third-level fees

If you think you might qualify for a grant, you can read more about maintenance grant schemes for students on third-level courses and grants and funds available for mature students.

Visit our Returning to Ireland portal for more information to plan your journey.

If you have family members returning with you, visit our pages on residence rights of family members and coming home with children.