As a cross-border worker you must pay income tax in the country where you earn your income, but your ultimate tax responsibility is with the country where you live so you must also submit an annual self assessment tax return each year declaring your foreign income.

Double Taxation Agreement

A Double Taxation Agreement is in place between the UK and Ireland so cross-border workers will be awarded a credit for any tax paid across the border.

Trans-border Workers Relief

Cross-border workers, living South working North, can avail of Trans-border Workers Relief which will ensure that they do not pay any additional Irish tax, unless they have income earned from other Irish sources e.g. rental or investment income or if they are jointly assessed for Irish Tax with a spouse.

For further information please visit the website of the Office of the Revenue Commissioners – Trans-Border Workers Relief.  Worked tax examples can be viewed on the following page – Trans-Border Workers Relief examples

There is no such tax relief for cross border workers, living North working South, so a top-up tax bill may be payable in Northern Ireland.

For further information please visit

• HM Revenue & Customs – Tax if you live or work outside the UK
• HM Revenue & Customs – Double taxation agreements – an introduction
• Revenue – Credit for Double Taxation

[Page last checked: October 2021]

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