Remote Jobs Ireland · Guide

Working remotely from Ireland for a company based abroad

Before you accept an offer from a company abroad, it helps to know how tax, payroll and your right to work fit together.

Last reviewed: 19 Oct 2026

How you're taxed

Revenue says that, whatever the tax residence of you or your employer, income from duties you carry out in Ireland is chargeable to Irish income tax and falls within PAYE. A foreign employer may have to register in Ireland and deduct Income Tax, PRSI and USC from your pay. [S1], [S2]

How companies can employ you

The company may register as an employer in Ireland and run Irish payroll. Some companies use a third-party service, often called an employer of record, to employ people in Ireland for them. Others offer a contractor agreement instead. [S3]

If you work as a self-employed contractor, you register with Revenue and pay Income Tax, PRSI and USC yourself through self-assessment. Self-employed people pay Class S PRSI, which covers a more limited range of social welfare payments; for example it doesn't cover short-term illness payments. [S3]

Work permits

Citizens of the EEA, Switzerland and the UK can live and work in Ireland without an employment permit. Others need permission to live and work here, such as an employment permit or an immigration stamp that allows work, for example Stamp 4. [S4]

Home-working costs

If you work from home as a remote worker, you can claim Remote Working Relief: 30% of your electricity, heating and broadband costs for the days you worked from home, given at your highest rate of tax. Any remote working allowance your employer pays is deducted first. Employers can pay up to €3.20 per workday tax free to cover these costs, when the conditions are met. [S5], [S6]

Questions to ask before you accept

Legal employer?
Who runs payroll?
Pay currency?
Pension?
Paid holiday?
Which country's employment law applies?

Frequently asked questions

Can I work remotely for a US company from Ireland?

The company may register as an employer in Ireland and run Irish payroll. Citizens of the EEA, Switzerland and the UK can live and work in Ireland without an employment permit. Others need permission to live and work here. [S1], [S4]

Do I pay Irish tax if my employer is based abroad?

Revenue says that, whatever the tax residence of you or your employer, income from duties you carry out in Ireland is chargeable to Irish income tax and falls within PAYE. [S1], [S2]

Do I need a work permit?

Can I claim tax relief for working from home?

What about working abroad for an Irish employer?

That's different: Revenue explains how Irish employment carried on outside the State is taxed, and there may be obligations in the other country. Agree it in writing with your employer first. [S7]