Ukrainian Citizens Working Remotely in Ireland, Revenue Guidance

gropu of people holding huge Ukrainian flag

by Tim Kiely, Partner, Eversheds Sutherland

On 14 April 2022, Irish Revenue published guidance in relation to the tax treatment of Ukrainian citizens who work remotely in Ireland (the “Guidance”).

The Guidance recognises that Ukrainian citizens may have come to Ireland because of the war in their country but continue to be employed by their Ukrainian employers while performing the duties of their employment in Ireland. The Guidance can be accessed here.


The Guidance outlines a number of concessions that will now be operated by Irish Revenue. These concessions will apply for the 2022 tax year.

Liability of Ukrainian employment income to Irish income tax

Under normal circumstances, income from a non-Irish employment which is attributable to duties carried out in Ireland is subject to Irish payroll taxes (regardless of the individual’s residence status). However, having regard to the ongoing war in Ukraine, Irish Revenue are prepared to treat Irish-based employees of Ukrainian employers as not being liable to Irish payroll taxes in respect of Ukrainian employment income that is attributable to the performance of duties in Ireland. Furthermore, Ukrainian employers will not be required to operate the Irish PAYE system in respect of such income.

The Guidance makes clear that these concessions apply solely to income employment income that is paid to an Irish-based employee by their Ukrainian employer.

In order for the above concessions to apply, it must be the case that (1) the employee would have performed his/her employment duties in Ukraine but for the war, and (2) the employee remains subject to Ukrainian income tax on his/her employment income for the year.

Corporation tax

Separately, Irish Revenue will also disregard for Irish corporation tax purposes the presence of certain persons (such as employees, directors, service providers and agents) who may have come to Ireland because of the war in Ukraine. Importantly, such treatment will only apply where the relevant person would have been present in Ukraine but for the war there.

Documentary evidence

Where one of the concessions above are availed of by an individual or entity, any documents or other evidence (such as a record with the individual’s date of arrival in Ireland) showing that it was due to the war in Ukraine that the individual came to Ireland and performed their work or duties here, should be kept by the individual or entity (as the case may be).


The publication of the Guidance is to be welcomed at a time when the number of Ukrainian citizens that are arriving in Ireland continues to increase. In particular, the concessions to be operated by Irish Revenue should assist such citizens, as well as their Ukrainian employers, in terms of not triggering Irish payroll or corporation taxes in circumstances where they are only present in Ireland due to the war in Ukraine.

The author would like to thank Joanne Hyde, Partner and Head of Employment Law at Eversheds Sutherland Ireland for her contribution to this article.

About the author

Tim Kiely, an associate of the Irish Taxation Institute, and a Fellow Chartered Accountant, has extensive experience in the taxation of the financial services sector, and has advised some of the leading financial institutions in the world. Prior to joining Eversheds Sutherland Ireland’s Tax Group, Tim worked in-house with one of the largest banks in Europe, as well as having worked for one of the world’s leading reinsurers. Previously, Tim worked for a Big Four accounting practice, spending a period of time in their New York office.

Tim advises on all aspects of the financial services sector, including: asset management; private equity; corporate; retail and international banking; insurance and reinsurance; aviation; and structured finance. Tim advises on all aspects of corporate tax, with particular emphasis on financing, domestic and international investment, supply chain management, cross border tax issues, operational taxes, restructuring and acquisitions.