--- title: "Ireland Start-up Entrepreneur (STEP) 2026: assets €50k+ needed" url: https://settleanywhere.com/countries/ireland/start-up-entrepreneur-programme/ lang: en updated: 2026-10-12 --- Ireland · Business / Startup # Ireland Start-up Entrepreneur (STEP) **Assets needed:** €50k+ ≈ $56k Start-up Entrepreneur Programme (STEP) Checked against official sources on 12 Oct 2026 [Record corrected 12 Oct 2026](https://settleanywhere.com/changes/corrections/#change-ie-start-up-entrepreneur-programme) [Change log](https://settleanywhere.com/changes/) - **Assets needed:** €50k+ ≈ $56k (Assets of at least EUR 50,000 (≈ $55,900) · Funding required to be available for the business, with evidence of source. Assets of at least EUR 30,000 (≈ $33,500) · Only when the business has more than one founder: the first founder shows EUR 50,000 and each second and further founder shows access to EUR 30,000 (STEP guidelines, September 2023). A fee of EUR 350 (≈ $390) · Non-refundable application fee, paid by electronic fund transfer.) - **First stay:** 2 yrs (Residence and work permission is granted for two years; applicants who need a visa receive a multiple-entry visa for the same two years. It is renewed for three further years and after that in five-year instalments, subject to the evaluation committee's assessment of the business and the other renewal conditions.) - **Renewal:** Renewable - **Who can apply:** Most passports (Non-EEA nationals; Russian and Belarusian citizens are not accepted.) - **Tax angle:** Tax relief (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.) ## Key facts Start-up Entrepreneur (STEP) is a business / startup route for Ireland. Applicants need assets of €50k+ ≈ $56k. You can stay 2 yrs, renewable. Checked 2026-10-12 against the official source. - **Money needed:** €50k+ ≈ $56k - **Government fees:** €350 ≈ $390 - **First stay:** 2 yrs ## Cost, time and long term To apply: government fee €350 ≈ $390; assets to show €50k+ ≈ $56k. No lawyer or agent fee is included. **Government fees: €350 ≈ $390** - EUR 350 (≈ $390) Non-refundable application fee, paid by electronic fund transfer. **Shown, not spent: €50k+ ≈ $56k · €30k+ ≈ $34k** - EUR 50,000 (≈ $55,900) Funding required to be available for the business, with evidence of source. - EUR 30,000 (≈ $33,500) Only when the business has more than one founder: the first founder shows EUR 50,000 (≈ $55,900) and each second and further founder shows access to EUR 30,000 (≈ $33,500) (STEP guidelines, September 2023). **Citizenship: After 5 years of residence** STEP gives Stamp 4 permission, which counts as reckonable residence toward the 5 years needed for naturalisation. [Immigration Service Delivery](https://www.irishimmigration.ie/my-situation-has-changed-since-i-arrived-in-ireland/long-term-residency/) **Presence rules: Away 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. [Immigration Service Delivery](https://www.irishimmigration.ie/how-to-become-a-citizen/become-an-irish-citizen-by-naturalisation/) ## Why this route may not fit Check this before you apply. - Not open to EU, EEA or Swiss passports, or passports from Belarus, United Kingdom, Russia ### What you'll need #### Who can apply - The applicant is a non-EEA national; Russian and Belarusian citizens are not accepted. - Good character and no convictions. - An innovative business proposal. - The applicant works in the business full time. #### What you must show - EUR 50,000 (≈ $55,900) funding available for the business, with evidence of its source. - When a business has more than one founder, the first shows EUR 50,000 (≈ $55,900) and each second and further founder shows access to EUR 30,000 (≈ $33,500). - Application fee: EUR 350, (≈ $390) non-refundable. #### Steps 1. A committee evaluates applications quarterly. ## When you become tax resident How Ireland decides tax residence and treats foreign-source income, from its tax records. - **Stay on this route:** **2 years at first, renewable** - **Tax residence:** - **At least 183 days in a tax year** Resident if present in Ireland 183 days or more in the tax year. - **At least 280 days in the 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. - **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](https://settleanywhere.com/countries/ireland/tax/) Tax records checked 10 Oct 2026 **Full official text** Residence permission to set up an innovative business and work in it full time; evaluated quarterly by a committee. No new applications from Russian or Belarusian citizens. (sources 1, 2, 3) #### What you must show and pay - Assets of at least EUR 50,000 (≈ $55,900) · Funding required to be available for the business, with evidence of source. (source 1) - Assets of at least EUR 30,000 (≈ $33,500) · Only when the business has more than one founder: the first founder shows EUR 50,000 (≈ $55,900) and each second and further founder shows access to EUR 30,000 (≈ $33,500) (STEP guidelines, September 2023). (source 3) - A fee of EUR 350 (≈ $390) · Non-refundable application fee, paid by electronic fund transfer. (source 1) #### Requirements - The applicant is a non-EEA national; Russian and Belarusian citizens are not accepted. (sources 1, 2) - Good character and no convictions. (source 1) - An innovative business proposal. (source 1) - The applicant works in the business full time. (sources 1, 2) - EUR 50,000 (≈ $55,900) funding available for the business, with evidence of its source. (source 1) - When a business has more than one founder, the first shows EUR 50,000 (≈ $55,900) and each second and further founder shows access to EUR 30,000 (≈ $33,500). (source 3) - Application fee: EUR 350, (≈ $390) non-refundable. (sources 1, 2) - A committee evaluates applications quarterly. (sources 1, 2) #### Stay - Residence and work permission is granted for two years; applicants who need a visa receive a multiple-entry visa for the same two years. It is renewed for three further years and after that in five-year instalments, subject to the evaluation committee's assessment of the business and the other renewal conditions. - Initial permitted stay: 24 months. - Visa validity: 24 months. Validity is the window to use the visa, not the length you may stay. - Renewable, subject to the conditions in force at renewal. #### Nationality Non-EEA nationals; Russian and Belarusian citizens are not accepted. Not open to: Austria, Belgium, Bulgaria, Belarus, 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, Russia, Sweden, Slovenia, Slovakia. #### Work Work in the business full time; no other employment. Checked 2026-10-12 ## Official sources 1. [Start-up Entrepreneur Programme (STEP)](https://www.irishimmigration.ie/coming-to-work-in-ireland/what-are-my-options-for-working-in-ireland/coming-to-work-for-more-than-90-days/start-up-entrepreneur-programme-step/) · Immigration Service Delivery · checked 2026-10-10 2. [Coming to work for more than 90 days](https://www.irishimmigration.ie/coming-to-work-in-ireland/what-are-my-options-for-working-in-ireland/coming-to-work-for-more-than-90-days/) · Immigration Service Delivery, Department of Justice, Home Affairs and Migration · checked 2026-10-10 3. [Start-up Entrepreneur Programme (STEP) Guidelines, September 2023](https://www.irishimmigration.ie/wp-content/uploads/2023/09/STEP-Guidelines-Sep-2023.pdf) · Immigration Service Delivery, Department of Justice, Home Affairs and Migration · checked 2026-10-11 · published 2023-09 4. [Long Term Residency](https://www.irishimmigration.ie/my-situation-has-changed-since-i-arrived-in-ireland/long-term-residency/) · Immigration Service Delivery (Department of Justice) · checked 2026-10-11 5. [Become an Irish citizen by naturalisation](https://www.irishimmigration.ie/how-to-become-a-citizen/become-an-irish-citizen-by-naturalisation/) · Immigration Service Delivery (Department of Justice) · checked 2026-10-11 6. [Immigration permission/stamps (which stamps are reckonable)](https://www.irishimmigration.ie/registering-your-immigration-permission/information-on-registering/immigration-permission-stamps/) · Immigration Service Delivery (Department of Justice) · checked 2026-10-11 ## Start-up Entrepreneur (STEP) and its alternatives | Route | Money needed | Stay | Work | | --- | --- | --- | --- | | Start-up Entrepreneur (STEP) | Needs assets of €50k+ ≈ $56k | 2 yr, renewable | – | | [Startup Visa](https://settleanywhere.com/countries/portugal/startup-visa-89-4/) Portugal | Needs savings of €6,446+ ≈ $7,200 | 2 yr, renewable | – | | [Entrepreneur visa](https://settleanywhere.com/countries/spain/entrepreneur-visa/) Spain | – | 3 yr, renewable | – | | [Startup Visa](https://settleanywhere.com/countries/italy/startup-visa/) Italy | Needs savings of €50k+ ≈ $56k | 1 yr, renewable | – | | [Business investor permit](https://settleanywhere.com/countries/greece/business-investment-b2/) Greece | Needs an investment of €500k+ ≈ $559k | 5 yr, renewable | – | ## Questions people ask ### How much money do I need for the Start-up Entrepreneur (STEP)? Assets of at least EUR 50,000 (≈ $55,900). Funding required to be available for the business, with evidence of source. Assets of at least EUR 30,000 (≈ $33,500). Only when the business has more than one founder: the first founder shows EUR 50,000 (≈ $55,900) and each second and further founder shows access to EUR 30,000 (≈ $33,500) (STEP guidelines, September 2023). A fee of EUR 350 (≈ $390). Non-refundable application fee, paid by electronic fund transfer. ### How long can I stay on the Start-up Entrepreneur (STEP)? Residence and work permission is granted for two years; applicants who need a visa receive a multiple-entry visa for the same two years. ### Can I work on the Start-up Entrepreneur (STEP)? Work in the business full time; no other employment. ### Who can apply for the Start-up Entrepreneur (STEP)? Non-EEA nationals; Russian and Belarusian citizens are not accepted. Not open to: Austria, Belgium, Bulgaria, Belarus, 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, Russia, Sweden, Slovenia, Slovakia. ### Is there a tax break for Start-up Entrepreneur (STEP) 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](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/) ## More in Ireland [Working Holiday](https://settleanywhere.com/countries/ireland/working-holiday/) [Retirement / Stamp 0](https://settleanywhere.com/countries/ireland/retirement-stamp-0/) [Critical Skills permit](https://settleanywhere.com/countries/ireland/critical-skills-employment-permit/) [General Employment permit](https://settleanywhere.com/countries/ireland/general-employment-permit/) [Intra-company transfer permit](https://settleanywhere.com/countries/ireland/intra-company-transfer-permit/) [Student permission](https://settleanywhere.com/countries/ireland/student-stamp-2/) [Irish citizenship by descent](https://settleanywhere.com/countries/ireland/citizenship-foreign-births-register/) [Graduate programme](https://settleanywhere.com/countries/ireland/third-level-graduate-programme/) ## Business / startup visas elsewhere [🇩🇪 Self-employed permit](https://settleanywhere.com/countries/germany/self-employment-21/) [🇫🇷 Entrepreneur / freelancer](https://settleanywhere.com/countries/france/entrepreneur-liberal/) [🇬🇧 Innovator Founder](https://settleanywhere.com/countries/united-kingdom/innovator-founder/) [🇳🇱 DAFT self-employed](https://settleanywhere.com/countries/netherlands/daft-self-employed/) [🇨🇾 Startup visa](https://settleanywhere.com/countries/cyprus/startup-visa/) [🇦🇱 Self-employed permit](https://settleanywhere.com/countries/albania/self-employed/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## How this was checked **Checked on 2026-10-12 against 6 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. 1. [Start-up Entrepreneur Programme (STEP)](https://www.irishimmigration.ie/coming-to-work-in-ireland/what-are-my-options-for-working-in-ireland/coming-to-work-for-more-than-90-days/start-up-entrepreneur-programme-step/) · Immigration Service Delivery · checked 2026-10-10 2. [Coming to work for more than 90 days](https://www.irishimmigration.ie/coming-to-work-in-ireland/what-are-my-options-for-working-in-ireland/coming-to-work-for-more-than-90-days/) · Immigration Service Delivery, Department of Justice, Home Affairs and Migration · checked 2026-10-10 3. [Start-up Entrepreneur Programme (STEP) Guidelines, September 2023](https://www.irishimmigration.ie/wp-content/uploads/2023/09/STEP-Guidelines-Sep-2023.pdf) · Immigration Service Delivery, Department of Justice, Home Affairs and Migration · checked 2026-10-11 4. [Long Term Residency](https://www.irishimmigration.ie/my-situation-has-changed-since-i-arrived-in-ireland/long-term-residency/) · Immigration Service Delivery (Department of Justice) · checked 2026-10-11 5. [Become an Irish citizen by naturalisation](https://www.irishimmigration.ie/how-to-become-a-citizen/become-an-irish-citizen-by-naturalisation/) · Immigration Service Delivery (Department of Justice) · checked 2026-10-11 6. [Immigration permission/stamps (which stamps are reckonable)](https://www.irishimmigration.ie/registering-your-immigration-permission/information-on-registering/immigration-permission-stamps/) · 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](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.