ResidencyEuropeIrish residence and the non-dom remittance basis
Ireland has no residence-by-investment route since the Immigrant Investor Programme closed on 15 February 2023. EU, EEA, Swiss and UK citizens can live in Ireland freely. Non-EEA nationals usually come through the Start-up Entrepreneur Programme, an employment permit or Stamp 0 for people of independent means.
Updated
The Start-up Entrepreneur Programme (STEP) is for founders of a high-potential start-up with at least EUR 50,000 in funding. The business should be innovative, aimed at international markets and capable of creating 10 jobs and EUR 1 million in sales within three to four years. No employment permit is needed on top.
Stamp 0 is for people of independent means who will not work or run a business in Ireland. Applicants show an individual income of EUR 50,000 a year, access to a lump sum for major expenses, and an accountant-certified financial report. It must be granted before arrival and is renewed every year.
For tax, residents who are not Irish-domiciled pay Irish tax on foreign income and gains only when they bring them into Ireland. Our Irish tax partners confirm whether this applies to you.
Who it suits
UK and EU founders relocating
No permit is needed, and the remittance basis can apply if you are not Irish-domiciled.
Non-EEA founders with a scalable start-up
STEP gives residence to build the company in Ireland.
Investors living on foreign income
Unremitted foreign income and gains stay outside Irish tax for non-doms.
Executives transferred by their employer
SARP reduces income tax on salary above EUR 125,000.
Requirements
- Required
Right to live in Ireland
EU, EEA, Swiss or UK citizenship, or an immigration permission.
- Required
Days in Ireland
183 days a year, or 280 over two years, for tax residence.
- Depends on your case
Non-Irish domicile
Needed for the remittance basis; it depends on your origin and long-term intentions.
- Depends on your case
Foreign accounts kept separate
Remittance planning works best when foreign income, gains and capital sit in separate accounts before arrival.
- Depends on your case
Funding or income evidence
EUR 50,000 in funding for STEP, or EUR 50,000 a year in income for Stamp 0.
Documents
- PassportFor immigration registration and tax registration.
- Business plan and evidence of fundingFor STEP applications.
- Accountant-certified financial reportFor Stamp 0, showing income and monthly spending.
- Proof of address in IrelandLease or title deed.
- Day-count recordsFlights and travel history.
Timeline
- 1Choose the routeFree movement, STEP, an employment permit or Stamp 0.
- 2Plan the remittance basisSeparate accounts for foreign income, gains and clean capital before you arrive.
- 3Immigration applicationFiled before arrival where a permission is needed.
- 4Arrival and registrationRegister your permission and obtain a tax number.
- 5Tax returnsDeclare residence, ordinary residence and domicile status each year.
Banking fit
- An Irish personal account helps evidence residence once you have an Irish address.
- Keeping foreign accounts outside Ireland is part of remittance planning, so plan private banking before arrival.
Questions
Does Ireland still have a non-dom regime?
Yes. Residents who are not domiciled in Ireland are taxed on foreign income and gains only when they bring them into Ireland. The UK ended its equivalent in April 2025.
Is there a golden visa for Ireland?
No. The Immigrant Investor Programme closed to new applications on 15 February 2023. Non-EEA founders now usually use the Start-up Entrepreneur Programme.
Can UK citizens move to Ireland?
Yes. UK citizens can live and work in Ireland without a permit. The EEA-resident director rule for Irish companies is a separate company-law requirement.
How much do I need for Stamp 0?
An individual income of EUR 50,000 a year, plus access to a lump sum for unexpected major costs, certified by an Irish accountancy firm. Stamp 0 does not allow work or business in Ireland.
How does Irish tax residence work?
183 days in a calendar year, or 280 days across that year and the previous one, with more than 30 days in each.
More in Ireland
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Other residency programmes
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Portugal - Greece golden visa and residence permitsThe Greek golden visa is a five-year renewable residence permit for non-EU investors, with no minimum stay. As of 2026, property must cost at least EUR 400,000, or EUR 800,000 in Attica, Thessaloniki and the larger islands, while EUR 250,000 still applies to conversions and listed buildings. Remote workers and retirees have income-based permits instead.View
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Spain
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Sources
- Irish Statute Book: Companies Act 2014, section 137, retrieved 2026-10-27
- Companies Registration Office: duties of directors and secretaries, retrieved 2026-10-27
- Open Forest: Irish company director residency requirements, retrieved 2026-10-27
- PwC Worldwide Tax Summaries: Ireland, corporate withholding taxes, retrieved 2026-10-27
- Saffery: Ireland non-domiciled tax, retrieved 2026-10-27
- Revenue: Tax and Duty Manual Part 34, residence, retrieved 2026-10-27
- Revenue: domicile and the domicile levy, retrieved 2026-10-27
- Irish Immigration Service: Start-up Entrepreneur Programme guidelines, retrieved 2026-10-27
- Irish Immigration Service: retiring to Ireland (Stamp 0), retrieved 2026-10-27
- gov.ie: closure of the Immigrant Investor Programme, retrieved 2026-10-27
- BDO: key changes to SARP from 1 January 2026, retrieved 2026-10-27
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