UntildIrish residence can arise at 183 days in one tax year or 280 days across two years, subject to the 30-day qualification. Any part of a day generally counts, with airside and unavoidable-delay exceptions.
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Recorded part-days, including arrival and departure, count.
Ireland also has a separate 280-day test across the current and previous tax years. This counter does not calculate that second route, domicile, ordinary residence, elections, or treaty outcomes.