Ireland
Residency route coverage
| Route family | Routes | Coverage |
|---|---|---|
| Investment |
Recorded; none currently open | Recorded; none currently open as of 2025-11-27[5][10][13] |
| Remote work | No routes recorded | No qualifying route as of 2026-08-11[7][20] No remote-work or digital-nomad residence permission was found. ISD's complete enumeration of permissions for coming to work in Ireland for more than 90 days (last updated 14 October 2025) lists Critical Skills, General Work, Internship, Scientific Researcher on a Hosting Agreement, Working Holiday, the Immigrant Investor Programme, the Start-up Entrepreneur Programme, the Atypical Working Scheme for nurses and locum hospital doctors, Visiting Academic, Volunteer and Minister of Religion — none of which admits a person to live in Ireland while working remotely for an employer or clients abroad. DETE's nine employment permit types all require employment by an employer trading in the State or transfer to a connected Irish person. The nearest thing is the Visiting Academic permission, under which the holder must be paid from outside the State, but it is an academic-visit permission rather than a general remote-work route and was not researched. This absence is recorded from two Tier-1 enumerations of what exists, not from a source stating in terms that Ireland has no remote-work route. |
| Passive income |
| Routes recorded as of 2026-06-25[16][17] |
| Entrepreneur | Routes recorded as of 2025-11-27[5][18] | |
| Work |
| Routes recorded as of 2026-08-11[2][7][20] |
| Study | Routes recorded as of 2026-04-16[6][19] One route documented: the Stamp 2 student immigration permission for full-time non-EEA students on programmes listed on the Interim List of Eligible Programmes. Stamp 2A (a narrower student permission with no right to work) and the short-stay arrangements for courses under 90 days are named by the sources but not documented as routes. The Third Level Graduate Programme, which follows study, is recorded as a work route because it is a standalone job-search permission rather than an extension of the study permission. | |
| Family | Routes recorded as of 2026-06-12[3][12][14] |
Country facts
Identity
| Local name | Éire |
|---|---|
| ISO code | IRL |
| Region | Europe |
| Currency | EUR as of 2026-08-11[8] Euro. The EU country profile records the currency as the euro and euro-area membership from 1 January 1999. |
| Official languages | ga, en as of 2026-08-11[8] |
Memberships
| Memberships |
|---|
Permanent residence
| Qualifying years | 5 as of 2025-02-06[15] |
|---|---|
| Language requirement | none as of 2025-02-06[15] The Long Term Residency scheme's stated eligibility conditions are 60 months' qualifying residence, employment-permit history, good character and lawful residence at the date of application; no language condition appears among them. Recorded from that enumeration, not from a source that states the absence in terms. |
| Integration requirement | No as of 2025-02-06[15] No civics, integration test or programme appears among the scheme's stated eligibility conditions. Recorded from the enumeration, as above. |
| Income requirement | Not established from a qualifying source |
Citizenship
| Years to naturalisation | 5 as of 2026-04-16[4][11] The '5 in 9' rule: 1 year of continuous reckonable residence in the State immediately before the date of application, plus a total of 4 years' reckonable residence during the preceding 8 years — 5 years out of the last 9 in aggregate. A maximum of 70 days may be spent outside Ireland in the qualifying year, with up to a further 30 days allowed for exceptional circumstances. The spouse or civil partner of an Irish citizen may apply after 3 years of marriage or civil partnership and 3 years' reckonable residence on the island of Ireland. Since 8 December 2025 an applicant granted refugee status needs 5 years' reckonable residence (applications received before that date continue under the previous 3-year rule) — recorded in recent_changes. Time on Stamp 2/2A student permissions, undocumented time and time awaiting an international-protection decision are not reckonable. The Minister for Justice has absolute discretion to grant or refuse. |
|---|---|
| of which on permanent residence | Not applicable as of 2026-04-16[4][11] Irish naturalisation is conditioned on reckonable residence, not on holding a permanent-residence status first; no permanent-residence precondition appears in the conditions listed by either source. |
| Dual citizenship | allowed as of 2025-12-08[1] "Ireland allows dual citizenship, which means that you can become an Irish citizens and remain a citizen of another country." A dual citizen may have a non-Irish passport endorsed 'Without Condition' (Stamp 6). |
| Language requirement | none as of 2026-04-16[4][11] No language requirement appears among the statutory conditions listed by either source (age, good character, residence, future intention to reside, declaration of fidelity at a citizenship ceremony). Recorded from that enumeration; neither source states the absence in terms. |
| Citizenship test required | No as of 2026-04-16[4][11] No civics or constitution test appears among the listed conditions. The successful applicant attends a citizenship ceremony and makes a declaration of fidelity to the nation and loyalty to the State, which is a declaration rather than a test. Recorded from the enumeration, as above. |
Tax
| Tax-residency day threshold | 183 as of 2025-11-24[25] Revenue: resident for tax purposes if present in Ireland for 183 days or more in a tax year, or 280 days or more across the current and preceding tax years taken together — with the qualification that a year in which the person is present 30 days or less does not count toward the 280. Presence for any part of a day counts as a day. The tax year is the calendar year. A person may also elect to be treated as resident in the year of arrival where they intend to be resident in the following year. |
|---|---|
| Other tax-residency triggers | physical presence as of 2025-11-24[25] |
| Headline income tax rate | 40% as of 2026-02-10[22] Higher rate of Income Tax. Income up to the standard rate band is charged at 20% and income above it at 40%. The band depends on personal circumstances. Universal Social Charge (USC) and PRSI are separate charges and are not included in this figure. |
| Income tax structure | progressive as of 2026-02-10[22] Two rates, 20% and 40%, applied either side of a personal standard rate band. |
| Net-wealth tax | Not established from a qualifying source |
| Inheritance or estate tax | Yes as of 2025-07-01[21] |
| Special tax regimes |
|
Your next step
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Reference figures
| Reference figures | No reference figures recorded |
|---|
Changes
Recent changes
| 2026-01-01 | The Special Assignee Relief Programme entry threshold rose: for individuals arriving in Ireland after 1 January 2026, 30% of employment income above EUR 125,000 (rather than above EUR 100,000, which continues to apply to arrivals after 1 January 2023) is disregarded for Income Tax, up to an income ceiling of EUR 1,000,000.[24] |
|---|---|
| 2025-12-08 | The reckonable-residence requirement for naturalisation applicants granted international protection changed from 3 years to 5 years. Applications received before 8 December 2025 continue to be processed under the previous 3-year rule.[4] |
| 2026-06-12 | The financial threshold for a Category A sponsor — an Irish citizen bringing a non-EEA spouse, civil partner, de facto partner or minor child — was set at gross income over and above any State benefits of not less than EUR 75,000 cumulative over the three years before application, with the expectation that the level will be maintained. Citizens Information dates the new figure from 12 June 2026, which is also the date ISD's financial-thresholds page was last updated. Affects: Long stay (join family) visa and permission under the Policy Document on Non-EEA Family Reunification[3][12] |
| 2025-11-26 | The revised Policy Document on Non-EEA Family Reunification was published, together with the Final Report on the Review of the Policy. It applies to applications submitted on or after 26 November 2025; applications submitted before that date continue to be assessed under the previous Policy Document. Affects: Long stay (join family) visa and permission under the Policy Document on Non-EEA Family Reunification[9][14] |
| 2026-03-01 | Minimum annual salary requirements for employment permits increased from 1 March 2026 under a new roadmap for Minimum Annual Remuneration setting out a gradual approach to raising thresholds across all employment permit types. The figures recorded in this record are the post-increase figures. Affects: Critical Skills Employment Permit, General Employment Permit, Intra-Company Transfer Employment Permit, Dependant/Partner/Spouse Employment Permit[2] |
| 2024-09-02 | Provisions of the Employment Permits Act 2024 took effect: a Critical Skills or General Employment Permit holder may change to another employer within the same profession nine months after starting their first employment without applying for a new permit, and promotion and internal transfer within the same company using the same skills are allowed. Labour Market Needs Test advertisements may be published online rather than in print. Affects: Critical Skills Employment Permit, General Employment Permit[2] |
Verification
| Sources cited | 25 |
|---|---|
| of which official (tier 1) | 25 |
| Oldest as-of date | 2025-02-06 |
| Newest as-of date | 2026-08-11 |
| Reviewed on | 2026-08-17 |
| Schema version | 1.1 |
Sources
- [1] Entitlement to Irish citizenship — including dual citizenship
Citizens Information Board · official guidance · Tier 1 · Published 2025-12-08 · Accessed 2026-08-11 - [2] Types of employment permits
Citizens Information Board · official guidance · Tier 1 · Published 2026-03-02 · Accessed 2026-08-11 - [3] Residence rights of family members
Citizens Information Board · official guidance · Tier 1 · Published 2026-06-11 · Accessed 2026-08-11 - [4] Becoming an Irish citizen through naturalisation
Citizens Information Board · official guidance · Tier 1 · Published 2026-04-16 · Accessed 2026-08-11 - [5] Types of residence permission for non-EEA nationals
Citizens Information Board · official guidance · Tier 1 · Published 2025-11-27 · Accessed 2026-08-11 - [6] Immigration rules for full-time non-EEA students
Citizens Information Board · official guidance · Tier 1 · Published 2026-04-16 · Accessed 2026-08-11 - [7] Types of employment permits — the nine permit types under the Employment Permits Act 2024
Department of Enterprise, Tourism and Employment · official portal · Tier 1 · Accessed 2026-08-11 - [8] Ireland — EU country profile (membership, currency, euro area, Schengen, official EU languages)
European Union (european-union.europa.eu) · official portal · Tier 1 · Accessed 2026-08-11 - [9] Revised Non-EEA Family Reunification Policy and Final Report on the Review of the Policy
Department of Justice, Home Affairs and Migration (gov.ie) · official guidance · Tier 1 · Published 2025-11-26 · Accessed 2026-08-11 - [10] Minister Harris announces closure of the Immigrant Investor Programme (press release)
Department of Justice, Home Affairs and Migration (gov.ie) · official guidance · Tier 1 · Published 2023-02-14 · Accessed 2026-08-11 - [11] How to become an Irish citizen — guide to naturalisation (reckonable residence, fees, conditions)
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official guidance · Tier 1 · Accessed 2026-08-11 - [12] Financial Thresholds for Non-EEA Family Reunification
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Published 2026-06-12 · Accessed 2026-08-11 - [13] FAQs — closure of the Immigrant Investor Programme (IIP)
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Accessed 2026-08-11 - [14] Join non-EEA family member — sponsor categories, application, processing time, supporting documents
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Accessed 2026-08-11 - [15] Long Term Residency — conditions and eligibility
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Published 2025-02-06 · Accessed 2026-08-11 - [16] I want to retire to Ireland — Stamp 0, persons of independent means
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Published 2026-06-25 · Accessed 2026-08-11 - [17] Immigration permission / stamps — conditions attached to each stamp category
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Published 2026-06-05 · Accessed 2026-08-11 - [18] Start-up Entrepreneur Programme (STEP) — conditions, application, fee
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Published 2025-10-14 · Accessed 2026-08-11 - [19] Frequently asked questions for students — work hours, registration fee, seven-year limit, family
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Published 2025-03-31 · Accessed 2026-08-11 - [20] Coming to work for more than 90 days — the full list of long-stay work permissions
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Published 2025-10-14 · Accessed 2026-08-11 - [21] Capital Acquisitions Tax (CAT) rates
Office of the Revenue Commissioners · official guidance · Tier 1 · Published 2025-07-01 · Accessed 2026-08-11 - [22] What is a tax rate band? — standard and higher rates of Income Tax
Office of the Revenue Commissioners · official guidance · Tier 1 · Published 2026-02-10 · Accessed 2026-08-11 - [23] Special Assignee Relief Programme (SARP) — overview
Office of the Revenue Commissioners · official guidance · Tier 1 · Published 2026-01-22 · Accessed 2026-08-11 - [24] SARP — how do you calculate how much relief is due?
Office of the Revenue Commissioners · official guidance · Tier 1 · Published 2026-01-22 · Accessed 2026-08-11 - [25] How to know if you are resident for tax purposes
Office of the Revenue Commissioners · official guidance · Tier 1 · Published 2025-11-24 · Accessed 2026-08-11