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Tax refund when leaving or arriving in Ireland

If you worked in Ireland for only part of the year, you have probably paid too much tax. Estimate the refund of income tax and USC, and see how to claim it.

I am
Tax status
Tax deducted
Estimated refund 
Income tax and USC for the year
Tax due on your Irish pay, with full credits

 

This is an estimate based on even pay over the weeks you worked, full tax credits and the full standard rate band. Revenue works out the actual refund from your payroll records and your residence position. It is not tax advice. Check your figures in myAccount or with Revenue before relying on them. Terms of use.

Illustration for the tax refund when leaving ireland calculator

Worked example

Leaving on 30 June 2026, single, €30,000 earned. That is 26 pay weeks at €1,153.85 a week, or €60,000 a year. Payroll gave you 26 fifty-second parts of the year's band and credits, so it deducted about €5,600.00 income tax and €666.41 USC.

For the year, your €30,000 is all inside the €44,000 band: 20% is €6,000, less €4,000 of credits, so the tax due is €2,000.00. USC on €30,000 is €432.82. The refund is about €3,833.59.

Arriving on 1 September 2026, with €15,000 earned by the end of the year and the first 4 weeks on emergency tax: about €2,413.97 is deducted, against €119.82 due with full credits, a refund of about €2,294.15.

How the refund is calculated

Income tax and USC are charged on the year as a whole. Payroll gets there one payday at a time: on the cumulative basis each week adds one fifty-second of your yearly tax credits and standard rate band. When you stop working in Ireland part way through the year, the credits and band for the remaining weeks have not been used. Revenue's guidance is that you generally get a full year's credits in your year of departure or arrival.

  1. Pay weeks. From 1 January to your last day if you are leaving, or from your first day to 31 December if you are arriving.
  2. Tax deducted. Enter it from your payslip, or let the calculator estimate it: your pay spread evenly over those weeks, with one fifty-second of the credits and band each week (the week 1 basis). Emergency weeks get no credits: with a PPS number the weekly share of the single band for the first 4 weeks, then 40%; USC at 8%.
  3. Tax due. Your Irish pay for the year, with the full standard rate band and full tax credits, and USC with its yearly bands (none at all if income is €13,000 or less).
  4. Refund. Tax and USC deducted, less tax and USC due.

Arriving: a note on the cumulative basis

If your first Revenue Payroll Notification is on the cumulative basis from 1 January, payroll may already give you the credits and band for the weeks before you arrived, and the refund will be smaller than the estimate. Your payslip figures give a closer answer.

How to claim

  • When you leave: once you have stopped work, sign in to myAccount, go to PAYE Services and choose "Claim unemployment repayment". Revenue may ask for a statement that you are leaving Ireland.
  • After the year ends: file an Income Tax Return (Form 12) through "Review your tax" in myAccount. This is also how you claim split-year treatment for years from 2025.
  • Without myAccount: send Form P50, Form 12 and a statement that you are moving abroad permanently, or will not be resident next year, to your Revenue office.

What is not included

  • Foreign income in the same year. With split-year treatment, employment income from abroad before you arrive or after you leave is not taxed here; other foreign income can be.
  • Other credits, such as rent, medical expenses or flat rate expenses, which can add to the refund.
  • Restricted credits for people who are not resident for the year.
  • PRSI, which is not refunded.

Sources

Rates last checked 10 October 2026. Every figure is listed on rates and sources.

Figures marked as announced come from Budget 2027 and are not law until the Finance Act or Social Welfare Act that brings them in is passed.

Questions

Do I get a tax refund when I leave Ireland?
Often, yes. Payroll gives you a share of the year's tax credits and standard rate band each payday. If you stop working here part way through the year, Revenue works out your tax on what you earned with the full year's credits and band, so you have usually paid too much. A single person who earns €30,000 by the end of June can get back about €3,834.
How do I claim a tax refund when leaving Ireland?
Once you have finished work, sign in to myAccount, go to PAYE Services and choose "Claim unemployment repayment", or wait until the year ends and file an Income Tax Return (Form 12) through "Review your tax". If you cannot use myAccount, send your Revenue office Form P50, Form 12 and a statement that you are leaving permanently or will not be resident next year. Keep your final payslip.
What is split-year residence?
If you are resident in Ireland in the year you leave and not resident in the following year, you can claim split-year treatment: only your employment income up to the date you leave is taxed here. In the year you arrive, it applies if you were not resident the year before and will be resident the year after. It covers employment income only. Since 2025 you can claim it on your Income Tax Return.
Do I get the full tax credits if I only work part of the year?
Generally yes. Revenue's guidance is that you normally get a full year's tax credits in your year of departure and in your year of arrival, along with the full standard rate band of €44,000 for a single person in 2026. That is why part-year workers often get a refund.
I arrived in Ireland and paid emergency tax. Will I get it back?
Emergency tax applies until your employer gets a Revenue Payroll Notification for you. With a PPS number you get the weekly share of the single person's band for the first 4 weeks and no tax credits, then 40% on everything, with USC at 8%. Register your job in myAccount: once your employer has your RPN, the overpaid tax is normally refunded through your next payslips. Anything left over is refunded when you review the year.
Is PRSI refunded too?
No. PRSI is worked out on each week or month of pay by itself, so working part of the year does not change it. The refund is income tax and USC.
What if I am not resident in Ireland for the year?
If you are not resident (fewer than 183 days here in the year, and fewer than 280 days over this year and last), your Irish employment income is still taxed here, but your tax credits may be restricted. Revenue decides the credits on a claim. This calculator assumes full credits.

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