Ireland · For your nationality or ancestry
Ireland Irish citizenship by descent
Irish citizenship by descent and registration in the Foreign Births Register (Irish Nationality and Citizenship Act 1956, sections 7 and 27)
First checked against official sources on , some details partly verifiedChange log
Key facts
Irish citizenship by descent is a for your nationality or ancestry route for Ireland. Checked 2026-10-11 against the official source.
Time and long term
Where to applyAbroad or in-country
Foreign Births Register applications go to the Department of Foreign Affairs.
Immigration Service Delivery, Department of Justice, Home Affairs and Migration
What you'll need
Who can apply4
- You are an Irish citizen from birth if a parent was an Irish citizen at your birth and was born on the island of Ireland.
- If your Irish-citizen parent was born outside Ireland, you become a citizen only when your birth is registered in the Foreign Births Register.
- People born outside Ireland with a grandparent born in Ireland apply through the Foreign Births Register.
- For registrations after 1 July 1986 citizenship starts on the date of registration, so your own children born abroad qualify only if you were registered before their birth.
Steps1
- Apply to the Department of Foreign Affairs for entry in the Foreign Births Register.
After you arrive1
- A separate discretionary naturalisation route for Irish descent or associations exists under section 16; those cases are taking more than 30 months.
When you become tax resident
How Ireland decides tax residence and treats foreign-source income, from its tax records.
- Tax residence
- At least 183 days in a tax yearResident if present in Ireland 183 days or more in the tax year.
- At least 280 days in the current and preceding tax year combinedResident if present 280 days or more across two years, provided more than 30 days are spent in Ireland in the current year.
- Foreign-source income
Remittance basis (non-dom)
An individual resident in Ireland who is not Irish-domiciled is taxed on foreign-sourced income and foreign capital gains only to the extent they are remitted to Ireland; Irish-source income is taxed in full and the income of a non-Irish employment is taxable on the remittance basis only for duties performed outside Ireland.
- Special regime
Remittance basis for residents who are not Irish-domiciled · Tax relief
All tax rules for Ireland Tax records checked
Full official text
A person born abroad to a parent who was an Irish citizen is Irish from birth if that parent was born on the island of Ireland. If the Irish parent was also born abroad, citizenship is obtained by registering in the Foreign Births Register kept by the Department of Foreign Affairs, typically on the basis of a grandparent born in Ireland, and starts from the date of registration. 1 2
Requirements
- You are an Irish citizen from birth if a parent was an Irish citizen at your birth and was born on the island of Ireland. 1
- If your Irish-citizen parent was born outside Ireland, you become a citizen only when your birth is registered in the Foreign Births Register. 1
- People born outside Ireland with a grandparent born in Ireland apply through the Foreign Births Register. 2
- For registrations after 1 July 1986 citizenship starts on the date of registration, so your own children born abroad qualify only if you were registered before their birth. 1
- Apply to the Department of Foreign Affairs for entry in the Foreign Births Register. 2
- A separate discretionary naturalisation route for Irish descent or associations exists under section 16; those cases are taking more than 30 months. 2
Stay
- Citizenship is permanent once acquired; it is not a time-limited permit.
Nationality
Open to people of any nationality with an Irish-born parent or grandparent; great-grandchildren qualify only through a parent registered before their birth.
Work
An Irish citizen may live and work in Ireland, and as an EU citizen across the EU and EEA.
Family
Each person is registered individually; a parent registered before a child is born passes the entitlement to that child.
Official sources
- Irish Nationality and Citizenship Act 1956 (revised), section 7 citizenship by descent and section 27 Foreign Births Register · Law Reform Commission (Revised Acts) · checked 2026-10-11
- Applications based on Irish descent or Irish associations · Immigration Service Delivery, Department of Justice, Home Affairs and Migration · checked 2026-10-11
Irish citizenship by descent and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Irish citizenship by descent | – | – | – |
| CPLP residence Portugal | – | 2 yr, renewable | – |
| Spanish nationality by descent and option Spain | – | – | – |
| Italian citizenship by descent Italy | – | – | Yes |
| Greek citizenship by descent Greece | – | – | – |
Questions people ask
How long can I stay on the Irish citizenship by descent?
Citizenship is permanent once acquired; it is not a time-limited permit.
Can I work on the Irish citizenship by descent?
An Irish citizen may live and work in Ireland, and as an EU citizen across the EU and EEA.
Can I bring my family on the Irish citizenship by descent?
Each person is registered individually; a parent registered before a child is born passes the entitlement to that child.
Is there a tax break for Irish citizenship by descent holders in Ireland?
Ireland: remittance basis for residents who are not Irish-domiciled: An individual resident in Ireland who is not Irish-domiciled is taxed on foreign-sourced income and foreign capital gains only to the extent they are remitted to Ireland; Irish-source income is taxed in full and the income of a non-Irish employment is taxable on the remittance basis only for duties performed outside Ireland. It's separate from the visa and has its own conditions.
Tax
Special regime
Ireland: remittance basis for residents who are not Irish-domiciled
Tax relief
Details
- On: Actual sums remitted to Ireland out of foreign-source income
An individual resident in Ireland who is not Irish-domiciled is taxed on foreign-sourced income and foreign capital gains only to the extent they are remitted to Ireland; Irish-source income is taxed in full and the income of a non-Irish employment is taxable on the remittance basis only for duties performed outside Ireland.
Taxed on
Actual sums remitted to Ireland out of foreign-source income (Schedule D Case III) and foreign gains; Irish-source income and Irish gains on the arising basis at ordinary rates (20% standard rate band and 40% higher rate in the Revenue example for 2026).
Who it applies to
- Resident in Ireland for the tax year and satisfies Revenue that they are not domiciled in the State (section 71 TCA 1997).
Exclusions
- Duties of a non-Irish employment performed in Ireland are taxed under Schedule E on the arising basis.
- UK-source income is taxed on the arising basis (section 18 FA 2008).
- Other statutory exceptions are listed in Part 7 of the manual.
Days in the country
- At least 183 days in tax year · Resident if present in Ireland 183 days or more in the tax year.
- At least 280 days in current and preceding tax year combined · Resident if present 280 days or more across two years, provided more than 30 days are spent in Ireland in the current year.
Tax residence
Residence is by days of presence under section 819 TCA 1997; domicile is a separate general-law concept.
Visas
Not tied to a visa; SARP is a separate employment-income relief.
Other taxes
USC and PRSI follow their own rules; the Revenue manual notes the remittance basis is also available for foreign gains.
Checked against official sources on Change log
More in Ireland
Nationality or ancestry visas elsewhere
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How this was checked
Checked on 2026-10-11 against 2 official sources. Status: partly verified; the page marks the facts an official source does not fully confirm.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Irish Nationality and Citizenship Act 1956 (revised), section 7 citizenship by descent and section 27 Foreign Births Register · Law Reform Commission (Revised Acts) · checked 2026-10-11
- Applications based on Irish descent or Irish associations · Immigration Service Delivery, Department of Justice, Home Affairs and Migration · checked 2026-10-11
Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.