The extent of an individual’s liability to tax in Ireland depends on the number of days spent in Ireland in any given tax year together with other personal factors.
Did you know the Irish tax year runs on a calendar basis? Therefore in 2022, the tax year was from 1 January 2022 to 31 December 2022. The return based on the income earned in the 2022 tax year is due for submission to the Irish Revenue on or before 31 October 2023.
A tax allowance of €6,350 is available for seafarers who are at sea on a voyage to or from a foreign port for at least 161 days in the tax year. It also applies to seafarers on vessels which service drilling rigs.
The allowance was introduced 1998/99 and can be claimed as an alternative to the Trans-Border Workers Relief.
A seagoing ship means a ship other than a fishing vessel that is registered in the shipping register of a European Member State and is used solely for the purposes of carrying passengers or cargo for reward.
A rig or platform situated in any maritime area is regarded as a port — including rigs within the Irish continental shelf.
Available at the highest rate of tax. The allowance cannot be set against any other income of the individual or against the income of his/her spouse.
Do you need help filing your tax return or determining whether or not you are obliged to file a tax return in Ireland? It is important to look at your tax affairs now because Revenue may impose interest and penalties on any late tax that is due. Contact us today for specific advice relevant to you. Email Colin Mulhall
What we will need to help us determine your tax status in Ireland:
Tax Compliance and Planning is essential. Why not fill in our Merchant Navy questionnaire to see if you qualify (takes 2 minutes)