Ireland
Ireland EU free movement
EU free movement (EU, EEA and Swiss citizens)
Checked against official sources on Change log
Key facts
EU free movement is a long-stay route for Ireland. You can work locally. Checked 2026-10-12 against the official source.
Why this route may not fit
Check this before you apply.
- Only for passports from 30 countries
What you'll need
Who can apply3
- Citizens of EU and EEA states and of Switzerland may live in Ireland under EU free movement rules.
- Stays of up to 3 months need only a valid national ID card or passport.
- Jobseekers may stay up to 6 months without restriction.
What you must show3
- Beyond 3 months, workers and self-employed persons may stay while they work.
- Beyond 3 months, persons not working need sufficient resources and comprehensive health insurance.
- No fixed amount of money is set for showing you have enough to support yourself and your family.
Documents2
- A valid national ID card or passport is needed.
- A valid passport or national ID card is used; proof of status is needed only to claim some social welfare payments.
Steps3
- No registration with the Irish immigration authorities and no residence card is required for EU, EEA and Swiss citizens.
- Non-EEA family members apply on the ISD Customer Portal for an EU Treaty Rights residence card after arriving in Ireland.
- Non-EEA family members then register and get an Irish Residence Permit once their application is granted.
After you arrive1
- Permanent residence is held after 5 years as a worker or self-employed person, or 5 years of lawful residence.
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
EU, EEA and Swiss citizens may live and work in Ireland without a visa, registration with immigration, or a residence card. 1 2 3 4 5 6 7 8 9 10 11
Requirements
- Citizens of EU and EEA states and of Switzerland may live in Ireland under EU free movement rules. 11 1 8 9
- Stays of up to 3 months need only a valid national ID card or passport. 11 1
- Jobseekers may stay up to 6 months without restriction. 11
- Beyond 3 months, workers and self-employed persons may stay while they work. 11 4
- Beyond 3 months, persons not working need sufficient resources and comprehensive health insurance. 11 3
- No fixed amount of money is set for showing you have enough to support yourself and your family. 11
- A valid national ID card or passport is needed. 2
- A valid passport or national ID card is used; proof of status is needed only to claim some social welfare payments. 2 11
- No registration with the Irish immigration authorities and no residence card is required for EU, EEA and Swiss citizens. 11
- Non-EEA family members apply on the ISD Customer Portal for an EU Treaty Rights residence card after arriving in Ireland. 11
- Non-EEA family members then register and get an Irish Residence Permit once their application is granted. 11
- Permanent residence is held after 5 years as a worker or self-employed person, or 5 years of lawful residence. 11 5
Stay
- No time limit while the conditions are met; EU, EEA and Swiss citizens need not register with the immigration authorities or hold a residence card.
- First 3 months up to 3 months: Valid ID card or passport only.
- After 3 months: Worker, self-employed person, student, or person with sufficient resources and comprehensive health insurance.
Nationality
Citizens of the 27 EU states, Iceland, Liechtenstein, Norway and Switzerland. Open to: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Liechtenstein, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland.
Work
EU, EEA and Swiss citizens who reside in Ireland as workers or self-employed persons may work without a work permit; some public-authority posts may be reserved for nationals.
Family
Family members of EEA or Swiss citizens may live in Ireland; non-EEA family members, such as children under 21 and spouses, apply for a residence card for up to 5 years.
Official sources
- Residence rights when living abroad in the EU · European Union - Your Europe · checked 2026-10-10
- Registering residence abroad after the first 3 months · European Union - Your Europe · checked 2026-10-10
- Residence rights for economically inactive EU citizens · European Union - Your Europe · checked 2026-10-10
- Workers: residence rights · European Union - Your Europe · checked 2026-10-10
- Permanent residence (after 5 years) for EU nationals · European Union - Your Europe · checked 2026-10-10
- Working abroad · European Union - Your Europe · checked 2026-10-10
- Work in the public sector abroad · European Union - Your Europe · checked 2026-10-10
- Free movement of EU nationals · European Commission, Employment, Social Affairs and Inclusion · checked 2026-10-10
- Free movement of persons (Switzerland and the EU) · Swiss Federal Department of Foreign Affairs · checked 2026-10-10
- Your non-EU spouse and children's residence rights in the EU · European Union - Your Europe · checked 2026-10-10
- Residence rights of EU citizens and their families in Ireland · Citizens Information Board (Ireland) · checked 2026-10-12
EU free movement and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| EU free movement | – | – | Yes |
| Common Travel Area | – | – | – |
| EU free movement Portugal | – | – | Yes |
| Free movement by treaty Spain | – | 5 yr | Yes |
| Visa-free stay (12 months) Georgia | – | 1 yr | – |
Questions people ask
How long can I stay on the EU free movement?
No time limit while the conditions are met; EU, EEA and Swiss citizens need not register with the immigration authorities or hold a residence card.
Can I work on the EU free movement?
Yes. EU, EEA and Swiss citizens who reside in Ireland as workers or self-employed persons may work without a work permit; some public-authority posts may be reserved for nationals.
Can I bring my family on the EU free movement?
Family members of EEA or Swiss citizens may live in Ireland; non-EEA family members, such as children under 21 and spouses, apply for a residence card for up to 5 years.
Who can apply for the EU free movement?
Citizens of the 27 EU states, Iceland, Liechtenstein, Norway and Switzerland. Open to: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Liechtenstein, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland.
Is there a tax break for EU free movement 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
Similar visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-12 against 11 official sources. Status: verified against the official sources.
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.
- Residence rights when living abroad in the EU · European Union - Your Europe · checked 2026-10-10
- Registering residence abroad after the first 3 months · European Union - Your Europe · checked 2026-10-10
- Residence rights for economically inactive EU citizens · European Union - Your Europe · checked 2026-10-10
- Workers: residence rights · European Union - Your Europe · checked 2026-10-10
- Permanent residence (after 5 years) for EU nationals · European Union - Your Europe · checked 2026-10-10
- Working abroad · European Union - Your Europe · checked 2026-10-10
- Work in the public sector abroad · European Union - Your Europe · checked 2026-10-10
- Free movement of EU nationals · European Commission, Employment, Social Affairs and Inclusion · checked 2026-10-10
- Free movement of persons (Switzerland and the EU) · Swiss Federal Department of Foreign Affairs · checked 2026-10-10
- Your non-EU spouse and children's residence rights in the EU · European Union - Your Europe · checked 2026-10-10
- Residence rights of EU citizens and their families in Ireland · Citizens Information Board (Ireland) · checked 2026-10-12
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.