I'm Irish, working in the US — what taxes apply when I move back to Ireland?
Short answer: An Irish professional returning from the US usually becomes Irish resident from the date of arrival under split-year treatment. US-domiciled stocks are taxed at 33% capital gains tax, EU and Irish funds face 41% exit tax and deemed disposal, 401(k) distributions are generally taxed in Ireland under the treaty, and RSUs are allocated by workdays.
Written and reviewed by Anthony Walsh, Selanis. Last reviewed 2026-10-06.
Why it works this way
Split-year relief means employment income earned in the US before your arrival date is generally not taxed in Ireland, provided you were not Irish resident the previous year and intend to stay. That makes the timing of bonuses and vestings around the move date worth planning.
Ireland's investment taxes surprise returning nationals. Individual shares and US-domiciled ETFs are generally taxed under CGT at 33%, while Irish and EU funds are taxed at 41% with a deemed disposal every eight years. Revenue's treatment of US ETFs has its own nuances, so the portfolio should be reviewed before arrival.
Irish domicile matters for inheritance. Most returning Irish nationals never lost their Irish domicile of origin, which keeps their worldwide assets within Capital Acquisitions Tax for their beneficiaries.
The expensive mistake: Buying Irish-domiciled ETFs on arrival without understanding deemed disposal
The 41% rate and eight-year deemed disposal apply to Irish and most EU funds. Many returning Irish professionals move their US portfolio into Irish ETFs without realising this tax is coming.
What to do
- Confirm your arrival date for split-year relief — Keep evidence of the date you became Irish resident.
- Review the portfolio before arrival — Decide what to sell while US resident and what to hold under Irish CGT.
- Plan pension contributions — Look at the Irish PRSA and occupational pension reliefs once you have Irish earnings.