A Guide to Filing US Taxes from Ireland

Ireland is a beautiful English-speaking country, making it a favorite for US citizens. The land of St. Patrick’s Day, Irish pubs, and the well-known city of Dublin, it’s understandable why a US expat would choose to live there. However, American citizens must be mindful of their US taxes, even from when living in Ireland. Whether it’s your first time filing abroad or you are curious about an Irish tax system, we have you covered!

Overview of Topics

• Who Needs to File US Taxes
• Filing Taxes in Ireland
• Visas in Ireland
• Tax Deadlines
• US Tax Benefits for Expats in Ireland
• Family Benefits
• Self-Employment Taxes for US Expats
• Investing Abroad and Retirement in Ireland
• The Streamlined Procedure
• File Today with MyExpatTaxes

Who Needs to File US Taxes?

A frequently asked question for US expats is whether they need to file US taxes after moving to Ireland. The answer is yes; every US citizen or Green Card holder with an income threshold that exceeds a certain limit will be required to file. All income, no matter where it is earned, needs to be included on a US expat tax return.

Thresholds for Filing US Taxes

Your filing status will depend on two factors: your age and marital status. If you’re single under 65, your income threshold will be $14,600. For couples who are filing as married filing jointly under the age of 65, their income threshold would be $29,200. Tax thresholds tend to adjust for inflation annually, but these are the updates for 2025

Residency Status and Taxes in Ireland

The tax system in Ireland depends on the number of days you have resided within the country over a year. For instance, if you have been present for over 183 days in Ireland in one year, you are considered a resident and, therefore, must file Irish taxes.

Additionally, if you have spent more than 280 days in Ireland over the last two years, you are considered a resident in the Irish tax system.

Even if an expat spends less than 183 days of the year in Ireland, they could be taxed as a non-resident. However, this is generally only the case if you are earning income in Ireland.

Irish Income Tax Rates

Like other countries, Ireland has a progressive tax system, meaning you pay more taxes when you earn more. For the 2025 Irish tax year, here are the tax rates:

Filing Status	Taxed at 20%	Taxed at 40%
Single and widowed person: no dependent children	Income up to 44,000€	Balance of income over 44,000€
Married couple: one income	Income up to 53,000€	Balance of income over 53,000€
Married couple: two incomes	Income up to 88,000€	Balance of income over 88,000€

These brackets reflect how the Irish tax system is designed to ensure higher earners contribute more.

Visa Options for US Expats in Ireland

US citizens have a few options in terms of visas when looking to move to Ireland. However, the type of visa will completely depend on your future plans. US expats generally apply for one of these visas:

Visa Type	Purpose	Eligibility	Duration
Critical Skills Employment Permit	This is for skilled workers in high-demand professions (such as IT, engineering, and healthcare).	Must have a job offer in a high-demand field; salary threshold applies (€38,000 or €64,000, depending on the role).	Issued for 2 years, renewable.
General Employment Permit	For individuals working in roles not covered under the Critical Skills category.	Requires a job offer; labor market test may apply; salary threshold of €34,000 annually.	Issued for 2 years, renewable up to 5 years.
Start-Up Entrepreneur Programme (STEP)	For entrepreneurs who wish to start innovative businesses in Ireland.	Must demonstrate an innovative business idea and secure €50,000 in funding.	Initial 2-year period, extendable for 3 additional years.
Working Holiday Authorization	For young professionals who want to live and work in Ireland temporarily.	US citizens aged 18-30 must have sufficient funds and insurance coverage.	Up to 12 months.
Spouse/Partner Visa	For spouses or partners of Irish citizens or residents.	Must prove the relationship and meet financial requirements if applicable.	Granted, as long as the relationship is maintained.
Student Visa	For students attending a recognized educational institution in Ireland.	Must be accepted into a full-time course and show proof of tuition payment and living expenses.	Valid for the duration of the study program, extendable.
Long Stay ‘D’ Visa	For U.S. citizens planning to live in Ireland long-term but not working.	Requires proof of financial self-sufficiency and a valid reason for stay ( retirement, joining family).	Valid for up to 1 year, renewable.

US Tax Deadlines

Expats have four tax deadlines they need to remember for US tax filing:

• April 15th: The standard deadline for paying owed taxes
• June 15th: Two-month extension for US expats
• October 15th: Additional extension with the submission of Form 4868 by June 15th
• December 15th: For complex tax cases

These deadlines are subject to change based on whether they fall on a weekend or holiday.

Irish Tax Deadlines

The Irish tax deadlines differ from those in the US. The Irish tax system has separate filing deadlines for online versus offline filing. Individuals must file taxes by October 31st if filing by paper. If choosing to e-file, the deadline extends to November 14th.

US Tax Benefits for Expats in Ireland

Contrary to popular belief, expats are unlikely to owe US taxes due to tax benefits such as the Foreign Tax Credit (FTC), the Foreign Earned Income Exclusion (FEIE), and tax treaties that help to reduce tax liabilities.

Foreign Tax Credit (FTC)

The FTC allows US expats to use the taxes they have already paid to Ireland as a credit toward their US tax liability. For example, if an expat paid 300€ to the Irish government, they could deduct approximately $315* (in March 2025) from their US tax liability.

Foreign Earned Income Exclusion (FEIE)

US expats can also benefit from using the FEIE, which allows expats to exclude up to $126,500 of foreign earned income from their US tax liability. To qualify for the FEIE, expats must meet the physical presence test or the Bona Fide residency test.

Bona Fide Residence test: Were you a registered resident subject to local income taxes in your host country for at least a full calendar year? Then, you can claim the FEIE for up to the maximum amount ($126,500).

Physical Presence Test: You will need to be outside of the US for 330 full days in a consecutive 12-month period that begins or ends in the tax year. If yes, you qualify for the FEIE. Depending on your qualifying period, you may have to adjust the maximum FEIE amount you can take.

If you are deciding to use the FEIE, be mindful of the fact that you may not qualify for the Child Tax Credit.

Tax Treaty Between the US and Ireland

Ireland and the US have a tax treaty covering a range of taxes, such as income, estate, and gift taxes, to help prevent double taxation for Americans.

Family Benefits

Even when living in Ireland, American families may still benefit from US tax system. Families can utilize the Child Tax Credit, which allows expats to receive up to $2,000 as a non-refundable credit with the possibly of receiving $1,700 as a refundable credit.

To qualify, US citizens must have a child who is:

• Under 17 before December 31st, 2024
• With a valid Social Security Number
• Living with you for more than half the year

Learn more about the Child Tax Credit and other family credits.

Self-Employment Taxes for US Expats

As an entrepreneur, you must file US taxes if your income exceeds Default String. For this reason, self-employed expats should ensure that 15.3% of their income is saved for self-employment taxes. The 15.3% is divided into 12.4% Social Security and 2.9% Medicare.

Additionally, since the US and Ireland have a totalization agreement, they may be exempt from one Social Security payment. Expats can learn more about the Irish totalization agreement by visiting the Social Security Administration.

IRAs and Retirement Accounts

As an expat living in Ireland, you have options for investing in your retirement without worrying about dual taxation.

For instance, a common way that US citizens invest in the US is through IRAs and 401(k)s. 401(k)s are retirement accounts set up with your employer—generally an American employer. With IRAs, taxpayers are entirely responsible for contributing their funds every month.

In Ireland, there are Personal Retirement Savings Accounts, which can be set up with an employer or be completely independent. However, this investment amount requires individuals to invest €300, with options for increasing.

The Streamlined Procedure

Have you lived in Ireland for many years without knowing your US tax responsibilities? If this is you, it could be a good time to utilize the Streamlined Procedure, which allows US expats to become tax-compliant without fearing penalties. Expats who use this procedure will be required to file up to three past tax returns and upward of six FBARs.

Don’t miss out on your opportunity to become tax-compliant once again!

File with MyExpatTaxes!

It can feel overwhelming when first introduced to US taxes abroad, but you do not need to do this alone. With the help of MyExpatTaxes, expats can ensure they remain tax-compliant while claiming all of their tax benefits. Let us help you to maximize your US taxes while living abroad in Ireland!