Domiciled, ordinarily resident but not resident
An Irish person who leaves Ireland will continue to be ordinarily resident here for the first three years.
A domiciled, ordinarily resident but non-resident person is liable to Irish tax on worldwide income with the exception of:
1 income from a trade or profession no part of which is carried on in Ireland.
2 income from an employment the duties of which are carried on abroad.
3 other foreign income provided it does not exceed €3,810. (If it does exceed €3,810 then the full amount is taxable in Ireland, not just the excess).