Tax and Revenue Information

Non-Residents in Ireland Tax information

• Individuals may be able to offset the taxation deducted on these claims against their overall tax liability in their country of tax residence.
• The portion of the fee related to duties performed outside of Ireland will not be taxed in Ireland for non-tax residents. However, the individual is responsible for declaring these earnings for taxation purposes in their country of residence.

Register your University of Galway job with Revenue for Tax purposes

1. If you are a non-tax resident with no PPS number - it is not possible to register with Revenue and you will pay the higher tax rate and higher USC rate. Click here for more information about emergency tax rules.
2. If you were paid in Ireland before and already registered with Revenue PAYE - You do not need to do anything as your employer (University of Galway) will request your tax credits from Revenue. If this is your second or multiple job you can split your tax details between jobs as outlined here.
3. If this is your first time paid via payroll with an Irish employer and you have an Irish PPS number, please follow the steps here or below for registering with Revenue.

Registering for Income Tax

When you start working in Ireland for the first time, you need to register your job as soon as possible. This is to avoid paying Emergency Tax.

To do this, you must:

• apply for a Personal Public Sector Number (PPSN) if you do not already have one. Non-Tax Resident: How to apply for an Irish PPS Number

and

• register for myAccount.

Registering your new job

When you receive your myAccount password, you will be able to register your new job. To register, click on the ‘Add Job or Pension Details’ link under the ‘PAYE Services’ tab in myAccount. You will be asked to provide information on your new job. The information will establish whether you are entitled to:

• the Employee Tax Credit
• and, or
• the Flat Rate Expenses Allowance.

View your Tax Credit Certificate (TCC)

You will be able to view your TCC within two working days. To view your TCC, click on the ‘Manage your tax’ link in ‘PAYE Services’ in myAccount. You can also view your TCC in 'myDocuments' at the top of the Home page in myAccount.

Revenue will make a Revenue Payroll Notification (RPN) available to your employer showing your total tax credits and rate bands. Your employer can then make the correct tax deductions from your pay.