Moving from Ireland to Southeast Asia

Work out the Irish tax position before choosing a final date

Ireland treats an individual as tax resident when they are present for 183 days or more in a tax year, or for 280 days or more across the current and previous tax years together. A year with 30 days or fewer in Ireland is not counted for the two-year test. Any part of a day normally counts, so keep an exact travel calendar rather than estimating later.

Residence is only one layer. Someone becomes ordinarily resident after three consecutive resident tax years and generally stops being ordinarily resident only after three consecutive non-resident years. Domicile is a separate, longer-term legal idea. Those three statuses can change how foreign and Irish income is taxed after a move, so do not describe yourself simply as 'non-resident' until the full position is checked.

• Save flight confirmations and a day-by-day travel calendar for both adults.
• Record when the Irish home stopped being available and when the overseas home became available.
• List where each adult physically worked before and after departure.
• Check the tax treaty with the chosen destination if both countries may treat someone as resident.

Use the correct Revenue route for the departure year

Revenue's Leaving Ireland guidance covers people going abroad to work, long-term departures, retirees, refunds and Irish rental property. Split-year treatment may treat employment income earned after departure as outside Irish tax when the conditions are met, but it applies to employment income rather than every kind of income.

Update the address and contact route attached to myAccount or ROS, check whether a return is required and keep access to Irish records after the local phone number changes. A PAYE refund may be available in some cases, but a refund does not itself decide residence or close later filing duties.

Protect PRSI records, pensions and benefits

Download each adult's Irish social-insurance contribution record and resolve gaps before leaving. The State Pension (Contributory) can be paid to an Irish or overseas account, while the State Pension (Non-Contributory) is generally residence-based and is not normally paid to someone living outside Ireland.

EU coordination and Ireland's bilateral social-security agreements cover defined countries and benefits; they are not a single worldwide scheme. Before working in Southeast Asia, ask the Irish and destination authorities whether any agreement applies, what new contributions begin and whether voluntary cover is available or useful.

• Tell the Department of Social Protection before a permanent move if anyone receives a payment.
• Keep PPS numbers, PRSI statements, former employer details and caring or credited-contribution evidence.
• Ask every workplace or private pension provider whether it will serve residents of the destination.
• Check beneficiaries, payment currency, bank requirements and future proof-of-life requests.

Replace healthcare rather than relying on an Irish card

An Irish-issued EHIC is for eligible temporary stays in the EU, EEA and Switzerland. It is not long-term health insurance in Thailand, Malaysia, Vietnam, Indonesia or the Philippines, and its printed expiry date does not prove that someone remains entitled after moving.

Ask the HSE or relevant scheme for the family's final entitlement date and arrange destination or international cover before that date. Collect concise medical summaries, vaccination histories, prescriptions, dental and maternity records, and ask how to lawfully carry enough medicine for the handover period.

Decide what happens to the Irish home and finances

Selling, keeping or renting an Irish home can affect tax, insurance, mortgage terms and practical management. Since 1 July 2023, the Non-Resident Landlord Withholding Tax system generally requires a tenant paying a non-resident landlord directly to deduct 20% and submit rental notifications; a collection agent can choose to use the system. The landlord still reports the income and claims the withheld amount as a credit.

Tell mortgage, home-insurance, banking, investment and pension providers the genuine overseas address. Ask which services remain available, how identity checks and replacement cards work, and whether the account can receive or send the currencies the family will use. Keep an Irish address only where a provider lawfully accepts it; do not use a relative's address to disguise residence.

Make the family's records usable overseas

Order long-form civil certificates where the destination needs them and check apostille or legalisation requirements with the receiving authority. School reports, learning-support records, custody or consent documents, vaccination evidence and translated medical letters often take longer than expected.

Keep encrypted digital copies and a small paper arrival file. The destination's visa, school, customs and healthcare authorities decide which documents, translations and validity windows they accept, so verify those requirements before ordering multiple copies.

Your Ireland-to-destination handoff

Use the same facts with both countries so that dates, income and family records tell one consistent story.

Put the work in a sensible order

1. Six to twelve months before

   Model tax dates, decide the home strategy, collect PRSI and pension records, and begin destination visa and school research.

2. Three to six months before

   Arrange health cover, request records and certificates, tell employers and ask financial providers about non-resident service.

3. In the final month

   Update the correct authorities, secure access to Irish accounts, copy the arrival file and record final meter, property and employment evidence.

4. After arrival

   Track days and work, complete destination registrations, retain Revenue access and calendar both countries' first filing dates.