Irish Tax Residency Rules >> Sea Farers Allowance

Tags: tax reliefs, seagoing ships,

A special deduction is available for seafarers against employment income where they are employed on a seagoing ship. However shipping boats are specifically excluded. The individual must be at sea on a voyage to or from a foreign port for at least one hundred and sixty one days in any tax year. The amount of the special deduction is €6,350 per annum. The special deduction is taken off your employment income in arriving at your taxable income. 

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Irish Tax Residency Rules

  • Irish Tax Residency Rules (Intro)
  • General
  • Cross Border Workers
  • Split Year Treatment
  • PAYE Exclusion Orders
  • Sea Farers Allowance



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