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The short answer
If you live and are tax resident in Ireland, a US salary is generally taxable here, and an employer with no Irish payroll will not deduct Irish tax, so it is non-PAYE income: Revenue says you must register for self-assessment once it exceeds €5,000 taxable or €30,000 gross. Hold the dollars in an account that can receive USD without converting, then convert to euro for Irish bills or send dollars to a Nigerian domiciliary account when you choose.
Remote work has made it common for Nigerians in Ireland to be paid by a company in the United States, sometimes through a payroll provider, sometimes as a contractor. Being paid in dollars brings two practical questions: how to stop your bank converting every payment at a poor rate, and what Ireland expects you to do about tax. This guide covers both, and the naira side if you support family at home.
Check your immigration permission first
Before the money, the permission. The Irish Immigration Service's page on stamps (updated 5 June 2026) says Stamp 1 employment permit holders must not engage in any business, trade or profession unless a letter of permission says otherwise, and a Critical Skills Employment Permit ties you to the named employer. Stamp 4 holders can take up employment without a permit. If your permission is tied to an Irish employer, a second job with a US company may not be allowed; check with the Immigration Service before you sign.
Where to hold the dollars
If your US employer pays into a euro account, the bank converts on arrival at its own rate. That is often the most expensive way to receive a salary, because the margin is hidden inside the rate and you have no say in the timing.
| Where the dollars land | What happens | Points to weigh |
|---|---|---|
| Irish euro current account | Converted to euro on arrival | Simple, but you accept the bank's rate every month |
| A USD account with US account details | Dollars stay dollars until you convert | Lets you convert when you choose and compare rates |
| Nigerian domiciliary account | A SWIFT transfer stays in USD | Useful if the money is for Nigeria; not practical for Irish rent |
Our guide to holding US dollars while living in Ireland compares account types in more detail.
A worked example of the margin
Example (illustration only): a salary of US$4,000 a month. If your bank's rate carries a 2% margin, you lose US$80 a month (4,000 × 0.02), or US$960 a year. At a 0.5% margin the loss is US$20 a month, or US$240 a year. The difference, US$720 a year, is the value of choosing where and when you convert. Compare what each route delivers in euro for the same dollar amount on the same day.
Converting to naira for family
If part of the salary supports family, you can send dollars or convert first. Since 1 May 2026, according to a Techeconomy explainer, the CBN has required licensed remittance operators to pay inbound transfers in naira, so an app transfer converts at the moment of sending. A bank transfer of US dollars into a Nigerian domiciliary account stays in dollars, and the account holder converts later. Our Nigeria library looks at whether to send dollars or naira.
The Irish tax point
This is information, not advice. Revenue says that if you are resident and domiciled in Ireland you are taxable on your worldwide income, and you are resident in a tax year if you spend 183 days or more here, or 280 days across that year and the previous one. A US employer that does not run an Irish payroll will not deduct Irish PAYE, so the salary counts as non-PAYE income.
- Revenue says you must register for self-assessment if your taxable non-PAYE income is over €5,000, or your gross non-PAYE income is over €30,000.
- Below those levels you can declare it through myAccount on Form 12.
- Self-assessed taxpayers file Form 11 on ROS; for the 2025 tax year the pay and file deadline is 31 October 2026, extended to 18 November 2026 for those who pay and file on ROS.
- Irish returns are in euro, so keep a record of the dollar amount, the date and the rate you used for each payment.
If US tax is withheld from your pay, ask an adviser how relief works; Revenue has guidance on relief for foreign tax under treaties and, where no treaty applies, unilateral relief. Our guide to working remotely for a Nigerian employer from Ireland covers the same registration steps from another angle.
Is there Nigerian tax on it?
The diaspora guide to Nigeria's tax reforms published on the NiDCOM site (January 2026) says income for services physically performed outside Nigeria is not taxable in Nigeria unless you are a Nigerian tax resident, and that personal remittances and gifts to family are not taxable income. Sending part of a US salary home does not create a Nigerian tax bill for the recipient.
What to check first
- Confirm your Irish immigration permission allows the job.
- Ask the employer which currencies and account types it can pay into.
- Register with Revenue for self-assessment if your income passes the thresholds.
- Keep a monthly record of dollars received and the euro value used.
Where Pryme fits
A Pryme account holds USD, EUR and NGN with local account details for each, so dollars can stay dollars until you decide. Swap converts to euro or naira when you choose; the app shows the rate and the fee before you approve. See the multicurrency account.
Questions people ask
Do I pay Irish tax on a salary from a US company?
Generally yes if you are Irish tax resident. With no Irish payroll it is non-PAYE income, and you register for self-assessment above €5,000 taxable or €30,000 gross.
Can my US employer pay into an Irish bank account?
Usually yes, but a euro account converts the dollars on arrival at the bank's rate. A USD account lets you choose when to convert.
Can I send my US salary straight to Nigeria?
You can send dollars by bank transfer to a Nigerian domiciliary account, where they stay in dollars. Remittance apps pay out in naira.
Is my US income taxed in Nigeria if I live in Ireland?
The NiDCOM diaspora tax guide says income for services performed outside Nigeria is not taxable in Nigeria for non-residents.
Sources
- Irish Immigration Service: Immigration permission stamps (updated 5 Jun 2026) · accessed Oct 2026
- Revenue: Who should register for Income Tax self-assessment (published 15 Oct 2026) · accessed Oct 2026
- Revenue: Tax residence (24 Nov 2025) · accessed Oct 2026
- Revenue: Filing your tax return (published 5 Oct 2026) · accessed Oct 2026
- Revenue: Double taxation relief, unilateral relief (10 Mar 2020) · accessed Oct 2026
- NiDCOM / NGEX: Diaspora guide to the Nigeria tax reforms (Jan 2026) · accessed Oct 2026
- Techeconomy: What the CBN naira-only remittance policy means (28 Mar 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.