Revenue announces concessionary tax treatment of Ukrainian citizens who work remotely in the State for Ukrainian employers

Revenue has introduced concessions for income tax and corporation tax for employees of Ukrainian employers required to work from Ireland because of the ongoing war in Ukraine for the 2022 tax year.

The income tax concession relates solely to employment income. If applicable, Ukrainian employment income will not be liable to income tax and USC and the employer will not be required to operate PAYE.

The corporation tax concession will disregard the presence of employees, directors, service providers and agents who have come to Ireland because of the war.

Revenue may request documentary evidence proving an individual came to Ireland due to the war, e.g., a record of the individual’s date of arrival into Ireland. Read the full eBrief for more information on the conditions that apply.