Ireland · Work
Ireland General Employment permit
Income needed: from €33k a year ≈ $37k
First checked against official sources on Change log
Key facts
General Employment permit is a work route for Ireland. Applicants need income from €33k a year ≈ $37k. You can stay 2 yrs, renewable. Checked 2026-10-11 against the official source.
- Money needed
- from €33k a year ≈ $37k
- Government fees
- €500 ≈ $560 · €1,000 ≈ $1,120
- First stay
- 2 yrs
Cost, time and long term
To apply: 2 government fees listed below; income to show from €33k/yr ≈ $37k. No lawyer or agent fee is included.
Government fees€500 ≈ $560 · €1,000 ≈ $1,120
- EUR 500 (≈ $560)Processing fee for a new permit of 6 months or less; EUR 1,000 (≈ $1,120) for 6 to 24 months; renewal EUR 750 (≈ $840) (6 months or less) or EUR 1,500 (≈ $1,680) (up to 36 months). 90% refunded if unsuccessful.
- EUR 1,000 (≈ $1,120)Processing fee for a new permit of 6 to 24 months.
Shown, not spent€37k+/yr ≈ $41k · +2 more
- EUR 36,605 a year (≈ $40,900)General minimum annual remuneration.
- EUR 34,009 a year (≈ $38,000)Applicant with an Irish third-level degree obtained in the previous 12 months.
- EUR 32,691 a year (≈ $36,500)Horticulture worker, meat processor operative, health care assistant and home support worker.
RenewalRenewable, 5 years max
Issued for 2 years and renewable for up to 3 further years; after 5 years you can apply for long term residency.
Permanent residenceAfter 5 years of residence
Long term residency after 60 months (5 years) of legal residence on an employment permit; the 5-year count comes from your Stamp 1 or Stamp 4 history.
CitizenshipAfter 5 years of residence
Naturalisation needs 5 years of reckonable residence (Stamp 1, 3 and 4 count), including 1 full year immediately before applying.
Presence rulesAway max 70 days in 12 months
For naturalisation, you must not have been outside Ireland for more than 70 days in the 12 months before applying.
Why this route may not fit
Check this before you apply.
- Time on this route is capped at 5 years in total
- Needs a job offer from an employer in Ireland
- Not open to EU, EEA or Swiss passports, or passports from United Kingdom
What you'll need
Who can apply3
- The applicant is a non-EEA national.
- The job is not on the ineligible list of occupations.
- Start-up employers need Enterprise Ireland or IDA Ireland support.
What you must show5
- Annual remuneration of EUR36,605 (≈ $40,900) in general.
- EUR34,009 (≈ $38,000) for an applicant with an Irish third-level degree obtained in the previous 12 months.
- EUR32,691 (≈ $36,500) for horticulture workers, meat processor operatives, health care assistants and home support workers.
- Processing fee for a new permit: EUR500 (≈ $560) for 6 months or less, EUR1,000 (≈ $1,120) for 6 to 24 months.
- Renewal fee: EUR750 (≈ $840) for 6 months or less, EUR1,500 (≈ $1,680) for up to 36 months; 90% is refunded if unsuccessful.
Steps1
- A labour market needs test applies unless exempt.
When you become tax resident
How Ireland decides tax residence and treats foreign-source income, from its tax records.
- Stay on this route
Up to 5 years in total
- 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
Employment permit for eligible occupations paying at least EUR36,605 (≈ $40,900) a year; a labour market needs test applies unless exempt. 1
What you must show and pay
- Income of at least EUR 36,605 a year (≈ $40,900) · General minimum annual remuneration. 1
- Income of at least EUR 34,009 a year (≈ $38,000) · Applicant with an Irish third-level degree obtained in the previous 12 months. 1
- Income of at least EUR 32,691 a year (≈ $36,500) · Horticulture worker, meat processor operative, health care assistant and home support worker. 1
- A fee of EUR 500 (≈ $560) · Processing fee for a new permit of 6 months or less; EUR 1,000 (≈ $1,120) for 6 to 24 months; renewal EUR 750 (≈ $840) (6 months or less) or EUR 1,500 (≈ $1,680) (up to 36 months). 90% refunded if unsuccessful. 1
- A fee of EUR 1,000 (≈ $1,120) · Processing fee for a new permit of 6 to 24 months. 1
Requirements
- The applicant is a non-EEA national. 1
- The job is not on the ineligible list of occupations. 1
- Start-up employers need Enterprise Ireland or IDA Ireland support. 1
- Annual remuneration of EUR36,605 (≈ $40,900) in general. 1
- EUR34,009 (≈ $38,000) for an applicant with an Irish third-level degree obtained in the previous 12 months. 1
- EUR32,691 (≈ $36,500) for horticulture workers, meat processor operatives, health care assistants and home support workers. 1
- Processing fee for a new permit: EUR500 (≈ $560) for 6 months or less, EUR1,000 (≈ $1,120) for 6 to 24 months. 1
- Renewal fee: EUR750 (≈ $840) for 6 months or less, EUR1,500 (≈ $1,680) for up to 36 months; 90% is refunded if unsuccessful. 1
- A labour market needs test applies unless exempt. 1
Stay
- Initial period up to two years, extendable by three years; after five years the holder may apply for long-term residency.
- Initial permitted stay: 24 months.
- Renewable, subject to the conditions in force at renewal.
Nationality
Non-EEA nationals; EU, EEA, Swiss and UK citizens do not need this permission. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
Work
Work for the named employer.
Official sources
- General Employment Permit · Department of Enterprise, Tourism and Employment · checked 2026-10-10
- Long Term Residency · Immigration Service Delivery (Department of Justice) · checked 2026-10-11
- Become an Irish citizen by naturalisation · Immigration Service Delivery (Department of Justice) · checked 2026-10-11
- Immigration permission/stamps (which stamps are reckonable) · Immigration Service Delivery (Department of Justice) · checked 2026-10-11
General Employment permit and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| General Employment permit | Needs income from €33k a year ≈ $37k | 2 yr, renewable | – |
| Critical Skills permit | Needs income from €37k a year ≈ $41k | 2 yr, renewable | Yes |
| Intra-company transfer permit | Needs income from €37k a year ≈ $41k | 2 yr, renewable | – |
| Blue Card Portugal | Needs income from €1,726 a month ≈ $1,930 | 2 yr, renewable | Limited |
| Employee visa Spain | – | 1 yr, renewable | Limited |
Questions people ask
How much money do I need for the General Employment permit?
Income of at least EUR 36,605 a year (≈ $40,900). General minimum annual remuneration. Income of at least EUR 34,009 a year (≈ $38,000). Applicant with an Irish third-level degree obtained in the previous 12 months. Income of at least EUR 32,691 a year (≈ $36,500). Horticulture worker, meat processor operative, health care assistant and home support worker. A fee of EUR 500 (≈ $560). Processing fee for a new permit of 6 months or less; EUR 1,000 (≈ $1,120) for 6 to 24 months; renewal EUR 750 (≈ $840) (6 months or less) or EUR 1,500 (≈ $1,680) (up to 36 months).
How long can I stay on the General Employment permit?
Initial period up to two years, extendable by three years; after five years the holder may apply for long-term residency.
Can I work on the General Employment permit?
Work for the named employer.
Who can apply for the General Employment permit?
Non-EEA nationals; EU, EEA, Swiss and UK citizens do not need this permission. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
Does the General Employment permit lead to permanent residence in Ireland?
Time on the General Employment permit counts toward permanent residence in Ireland, which the rules allow after 5 years of residence. Time on the General Employment permit counts toward citizenship, which the rules allow after 5 years of residence.
Is there a tax break for General Employment permit 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
Work 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 2026-10-11 against 4 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.
- General Employment Permit · Department of Enterprise, Tourism and Employment · checked 2026-10-10
- Long Term Residency · Immigration Service Delivery (Department of Justice) · checked 2026-10-11
- Become an Irish citizen by naturalisation · Immigration Service Delivery (Department of Justice) · checked 2026-10-11
- Immigration permission/stamps (which stamps are reckonable) · Immigration Service Delivery (Department of Justice) · checked 2026-10-11
Tracked since 2026-10-10. 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.