As a non-resident of India, you pay Indian tax only on Indian-source income such as rent, NRO interest and capital gains on Indian assets. You file an Indian return when income exceeds the basic exemption or to claim a refund of tax deducted. The India-Ireland treaty allocates taxing rights, and you generally claim credit in Ireland for Indian tax paid, subject to Irish rules, including the remittance basis for non-domiciled residents.
- Document route
- Irish notary public, then apostille from the Department of Foreign Affairs
- Time difference
- IST is 4h30 (Irish summer time) to 5h30 (winter) ahead
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Ireland: how it works
We confirm your Indian residential status by counting days in India for the April to March year, then gather Form 26AS, AIS, rent receipts and capital gains statements. Excess tax deducted at non-resident rates is recovered through the Indian return. To claim treaty rates on interest, banks may want a tax residence certificate from Irish Revenue and Form 10F filed in India.
The Irish tax year is the calendar year, while India's runs April to March, so income must be apportioned for the Irish return. We provide a year-end summary for your Irish adviser. NRE interest is exempt in India but may be taxable in Ireland. If you are returning to India, plan around the residency rules, since returning NRIs may be treated as resident but not ordinarily resident for a period, which affects foreign income.
What clients in Ireland should know
- Irish Revenue can issue a certificate of tax residence, which supports treaty claims in India.
- Non-domiciled Irish residents may be taxed on some Indian income only when it is remitted to Ireland.
- Irish deposit interest retention tax does not apply to Indian accounts, but the income must still be declared in Ireland.
Step by step from Ireland
Video consultation
A call at a time that suits Ireland, after we have read your documents.
Documents signed in Ireland
Irish notary public, then apostille from the Department of Foreign Affairs
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Ireland where needed.
The full guide
This page covers what changes when you are in Ireland. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Ireland and the Cross-Border Tax & Money practice area.
Questions from clients in Ireland
Do I need to file an Indian return?
If Indian income exceeds the exemption limit or you want a refund of TDS, yes.
Is NRE interest taxable in Ireland?
Generally yes for Irish residents, even though India exempts it.
Can my Indian accountant handle Irish tax?
No. We coordinate with your Irish adviser and provide the Indian figures.