--- title: "Moving to Ireland 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/ireland/ lang: en updated: 2026-10-12 --- The Cliffs of Moher dropping into the Atlantic, County Clare # Moving to Ireland 10 ways to move to Ireland in our guide: 1 working holiday visa, 1 pay-to-stay route, 1 business / startup route, 3 work visas, 1 student visa, 1 route by nationality or ancestry, 2 spouse visas. No digital nomad visa. Tax for newcomers: [Ireland: remittance basis for residents who are not Irish-domiciled](https://settleanywhere.com/countries/ireland/tax/), Remittance basis (non-dom). Checked against official sources on 12 October 2026. **Longest first stay:** **2 years** Start-up Entrepreneur (STEP) **Tax angle:** **Remittance basis (non-dom)** Ireland: remittance basis for residents who are not Irish-domiciled Ireland offers a range of routes for people who want to move there, from working holidays and study to employment permits and business start-ups. Each route has its own requirements, and the records here set out who can apply and what to expect. Young nationals of certain countries looking for a working holiday People with independent means who do not need to work Entrepreneurs with an innovative business idea Skilled workers in strategic occupations Students and recent graduates ## Working holiday · 1 ### [Working Holiday](https://settleanywhere.com/countries/ireland/working-holiday/) **Age limit and funds needed:** Ages and funds vary by passport Stay 1 yr Casual jobs OK Needs money in the bank [Details](https://settleanywhere.com/countries/ireland/working-holiday/) ## Retire or live on savings · 1 ### [Retirement / Stamp 0](https://settleanywhere.com/countries/ireland/retirement-stamp-0/) **Income needed:** €50k+ a year ≈ $56k Can't work Needs health cover Retirement [Details](https://settleanywhere.com/countries/ireland/retirement-stamp-0/) ## Business / Startup · 1 ### [Start-up Entrepreneur (STEP)](https://settleanywhere.com/countries/ireland/start-up-entrepreneur-programme/) **Assets needed:** €50k+ ≈ $56k Stay 2 yrs, renewable [Details](https://settleanywhere.com/countries/ireland/start-up-entrepreneur-programme/) ## Work · 3 ### [Critical Skills permit](https://settleanywhere.com/countries/ireland/critical-skills-employment-permit/) **Income needed:** from €37k a year ≈ $41k Stay 2 yrs, renewable Can work: yes [Details](https://settleanywhere.com/countries/ireland/critical-skills-employment-permit/) ### [General Employment permit](https://settleanywhere.com/countries/ireland/general-employment-permit/) **Income needed:** from €33k a year ≈ $37k Stay 2 yrs, renewable [Details](https://settleanywhere.com/countries/ireland/general-employment-permit/) ### [Intra-company transfer permit](https://settleanywhere.com/countries/ireland/intra-company-transfer-permit/) **Income needed:** from €37k a year ≈ $41k Stay 2 yrs, renewable [Details](https://settleanywhere.com/countries/ireland/intra-company-transfer-permit/) ## Student · 1 ### [Student permission](https://settleanywhere.com/countries/ireland/student-stamp-2/) **Savings needed:** €10k+ ≈ $11k [Details](https://settleanywhere.com/countries/ireland/student-stamp-2/) ## For your nationality or ancestry · 1 Open only to citizens of certain countries or to people with family roots here. Unlike free movement, each needs an application. ### [Irish citizenship by descent](https://settleanywhere.com/countries/ireland/citizenship-foreign-births-register/) [Details](https://settleanywhere.com/countries/ireland/citizenship-foreign-births-register/) ## Spouse visas · 2 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a resident](https://settleanywhere.com/countries/ireland/spouse-of-permanent-resident/) **Income needed:** €30k+ a year ≈ $34k [Details](https://settleanywhere.com/countries/ireland/spouse-of-permanent-resident/) ### [Spouse of a citizen](https://settleanywhere.com/countries/ireland/spouse-of-citizen/) **Income needed:** from €40k ≈ $45k Can work: yes [Details](https://settleanywhere.com/countries/ireland/spouse-of-citizen/) **Free movement and visa-free stays · 2** - **[Common Travel Area](https://settleanywhere.com/countries/ireland/free-movement-cta/)** · Lets you live here Open to 1 passport: [United Kingdom](https://settleanywhere.com/passports/united-kingdom/). - **[EU free movement](https://settleanywhere.com/countries/ireland/free-movement-eu/)** · Lets you live here Open to 30 passports: [Austria](https://settleanywhere.com/passports/austria/), [Belgium](https://settleanywhere.com/passports/belgium/), [Bulgaria](https://settleanywhere.com/passports/bulgaria/), [Croatia](https://settleanywhere.com/passports/croatia/), [Cyprus](https://settleanywhere.com/passports/cyprus/), [Czechia](https://settleanywhere.com/passports/czechia/), [Denmark](https://settleanywhere.com/passports/denmark/), [Estonia](https://settleanywhere.com/passports/estonia/), [Finland](https://settleanywhere.com/passports/finland/), [France](https://settleanywhere.com/passports/france/), [Germany](https://settleanywhere.com/passports/germany/), [Greece](https://settleanywhere.com/passports/greece/), [Hungary](https://settleanywhere.com/passports/hungary/), [Iceland](https://settleanywhere.com/passports/iceland/), [Italy](https://settleanywhere.com/passports/italy/), [Latvia](https://settleanywhere.com/passports/latvia/), [Liechtenstein](https://settleanywhere.com/passports/liechtenstein/), [Lithuania](https://settleanywhere.com/passports/lithuania/), [Luxembourg](https://settleanywhere.com/passports/luxembourg/), [Malta](https://settleanywhere.com/passports/malta/), [Netherlands](https://settleanywhere.com/passports/netherlands/), [Norway](https://settleanywhere.com/passports/norway/), [Poland](https://settleanywhere.com/passports/poland/), [Portugal](https://settleanywhere.com/passports/portugal/), [Romania](https://settleanywhere.com/passports/romania/), [Slovakia](https://settleanywhere.com/passports/slovakia/), [Slovenia](https://settleanywhere.com/passports/slovenia/), [Spain](https://settleanywhere.com/passports/spain/), [Sweden](https://settleanywhere.com/passports/sweden/), [Switzerland](https://settleanywhere.com/passports/switzerland/). [Where each passport can live without a visa →](https://settleanywhere.com/passports/) ## Tax Tax is separate from immigration. New arrivals may be able to benefit from the Special Assignee Relief Programme (SARP), which disregards part of employment income for income tax for a limited number of years if you arrive after a certain date. Otherwise, Irish income tax rates apply, with a standard rate band and a higher rate above it, plus USC and PRSI. Special regime ### [Special Assignee Relief Programme (SARP)](https://settleanywhere.com/countries/ireland/tax/#tax-ie-sarp) 30% tax **Details** - Limit: €125k/yr ≈ $140k For assignees arriving after 1 January 2026, 30% of employment income between EUR125,000 (≈ $140,000) and EUR1,000,000 (≈ $1,120,000) is disregarded for income tax for up to five consecutive years (four if the employer certifies after 90 days); assignments qualify for tax years 2012 to 2030. #### Taxed on Employment income from the relevant employer above the lower threshold, up to EUR1,000,000, (≈ $1,120,000) for income tax only. #### Who it applies to - Arrive in Ireland in a tax year from 2012 to 2030 at the request of the employer, to work for that employer or an associated company; the employer is incorporated and tax resident in a state with a double taxation agreement or tax information exchange agreement. - Worked outside Ireland for the assigning employer for at least six months immediately before the assignment. - Perform duties in Ireland for at least 12 consecutive months from the first assignment date. - Not tax resident in Ireland for the five tax years before the arrival year; tax resident in every year for which relief is claimed. - Minimum basic salary of EUR125,000 (≈ $140,000) a year (excluding bonuses, commissions, benefits and share-based pay) for arrivals from 2026; hold a PPSN. - Employer certification submitted to Revenue within 90 days of arrival, or within 180 days for arrivals from 1 January 2026, in which case relief is not available for the first year. #### Exclusions - USC is charged on the full salary and relief does not extend to it. - Maximum five consecutive years starting with the first year of entitlement; four years if employer certification is after 90 days (arrivals from 1 January 2026). #### Limits - EUR 125,000 a year (≈ $140,000) · Lower threshold for arrivals after 1 January 2026 - EUR 100,000 a year (≈ $112,000) · Lower threshold for arrivals from 1 January 2023 to 31 December 2025 - EUR 1,000,000 a year (≈ $1,120,000) · Upper limit of relieved income #### Tax residence Relief years are tax years of residence from the arrival year. #### Visas Independent of immigration permission; typically used with an intra-company or critical skills permit. #### Other taxes USC and PRSI are charged on full pay. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/ireland/tax/) Standard rules ### [Irish income tax rates](https://settleanywhere.com/countries/ireland/tax/#tax-ie-income-tax-ordinary) **Details** - On: Taxable income by band - Who: Irish tax resident - Limit: €44k/yr ≈ $49k Income tax is 20% up to the standard rate band (EUR44,000 (≈ $49,200) for a single person) and 40% above it; USC and PRSI are additional. #### Taxed on Taxable income by band. #### Who it applies to - Irish tax resident. #### Limits - EUR 44,000 a year (≈ $49,200) · Standard rate band for a single person; 20% up to this amount, 40% above #### 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 decided by days of presence in the tax year (section 819 TCA 1997). #### Visas Independent of permission type. #### Other taxes USC, PRSI and VAT are separate. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/ireland/tax/) Special regime ### [Ireland: remittance basis for residents who are not Irish-domiciled](https://settleanywhere.com/countries/ireland/tax/#tax-ie-remittance-basis-non-domiciled) Tax relief Foreign-source income: Remittance basis (non-dom) **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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/ireland/tax/) Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in Ireland.** Remote workers usually look at [Working Holiday](https://settleanywhere.com/countries/ireland/working-holiday/), [Retirement / Stamp 0](https://settleanywhere.com/countries/ireland/retirement-stamp-0/), or [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). **Switch to later · 1** Work ### [Graduate programme](https://settleanywhere.com/countries/ireland/third-level-graduate-programme/) **First stay:** 1 yr Needs health cover [Details](https://settleanywhere.com/countries/ireland/third-level-graduate-programme/) **Path to permanent residence · 1** - **Citizenship** · Irish citizenship by descent and registration in the Foreign Births Register (Irish Nationality and Citizenship Act 1956, sections 7 and 27) ## Arriving in Ireland: first steps 1. Arrange health cover as required for your route. 2. Provide proof of an Irish address for registration. 3. Open an Irish bank account for day-to-day banking. 4. Register with the immigration authorities as required by your permission. 5. For students, attend at least the required percentage of classes and sit a recognised exam. 6. For employment permit holders, start work with your named employer and follow the conditions of your permit. ## Questions people ask ### Does Ireland have a working holiday visa? Yes. Ireland has 1 working holiday visa. [Working Holiday](https://settleanywhere.com/countries/ireland/working-holiday/) asks for savings of at least HKD 40,000 (≈ $5,100) and gives a first stay of 1 year. ### Can I retire or live in Ireland on my savings or pension? Ireland has 1 retirement or pay-to-stay route. [Retirement / Stamp 0](https://settleanywhere.com/countries/ireland/retirement-stamp-0/) asks for an income of at least EUR 50,000 a year (≈ $55,900). ### Can I move to Ireland by starting a business? Ireland has 1 business or startup route. [Start-up Entrepreneur (STEP)](https://settleanywhere.com/countries/ireland/start-up-entrepreneur-programme/) asks for assets of at least EUR 50,000 (≈ $55,900) and gives a first stay of 2 years that can be renewed. ### What work visas does Ireland offer foreigners? Ireland has 3 work visas. [Critical Skills permit](https://settleanywhere.com/countries/ireland/critical-skills-employment-permit/) asks for a salary from EUR 36,848 a year (≈ $41,200) and gives a first stay of 2 years that can be renewed. [General Employment permit](https://settleanywhere.com/countries/ireland/general-employment-permit/) asks for a salary from EUR 32,691 a year (≈ $36,500) and gives a first stay of 2 years that can be renewed. [Intra-company transfer permit](https://settleanywhere.com/countries/ireland/intra-company-transfer-permit/) asks for a salary from EUR 36,605 a year (≈ $40,900) and gives a first stay of 2 years that can be renewed. ### How do I get a student visa for Ireland? Ireland has 1 student visa. [Student permission](https://settleanywhere.com/countries/ireland/student-stamp-2/) asks for savings of at least EUR 10,000 (≈ $11,200). ### Can my nationality or ancestry give me residence in Ireland? Yes. Ireland has 1 route by nationality or ancestry. It is [Irish citizenship by descent](https://settleanywhere.com/countries/ireland/citizenship-foreign-births-register/). ### Can I join my spouse or partner in Ireland? Yes. Ireland has 2 spouse visas. [Spouse of a resident](https://settleanywhere.com/countries/ireland/spouse-of-permanent-resident/) asks for an income of at least EUR 30,000 a year (≈ $33,500). [Spouse of a citizen](https://settleanywhere.com/countries/ireland/spouse-of-citizen/) asks for an income from EUR 40,000 (≈ $44,700). ### Does Ireland have a special tax regime for new residents? Yes: [Ireland: remittance basis for residents who are not Irish-domiciled](https://settleanywhere.com/countries/ireland/tax/). 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 is separate from the visa and has its own conditions. ## Compare with [🇵🇹 Portugal](https://settleanywhere.com/countries/portugal/) [🇪🇸 Spain](https://settleanywhere.com/countries/spain/) [🇬🇪 Georgia](https://settleanywhere.com/countries/georgia/) [🇮🇹 Italy](https://settleanywhere.com/countries/italy/) [🇬🇷 Greece](https://settleanywhere.com/countries/greece/) [🇩🇪 Germany](https://settleanywhere.com/countries/germany/) [🇫🇷 France](https://settleanywhere.com/countries/france/) [🇬🇧 United Kingdom](https://settleanywhere.com/countries/united-kingdom/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.