Residence in Ireland: the investor programme has closed — entrepreneur and independent-means routes remain

From 2012 the IIP offered Stamp 4 residence to non-EEA nationals with a personal net worth of at least EUR 2 million who invested EUR 1 million in an Irish enterprise or approved fund, EUR 2 million in a listed Irish REIT, or made a EUR 500,000 philanthropic endowment (EUR 400,000 each in groups of five). The Government closed the programme at close of business on 15 February 2023, following a review of the programme. Roughly 1,500 applications on hand at closure continued to be decided, and approved investors and projects were not affected. There is no Irish golden visa and no route to residence for property purchase.

Two routes now matter most for internationally mobile families. STEP grants residence to entrepreneurs with an innovative business proposal, EUR 50,000 of funding with evidence of its source, good character and no criminal convictions; proposals are reviewed quarterly by an independent evaluation committee, there is a non-refundable EUR 350 fee and no appeal from the Minister's decision. Holders must establish the business as proposed, work on it full time and hold no other employment. Stamp 0 permission suits retirees and financially independent persons: an income of at least EUR 50,000 per person per year (EUR 100,000 for a couple) from pensions or readily accessible funds, a further lump sum for major costs such as buying a home, and private health insurance with full private-hospital cover. Stamp 0 holders may not work or access State benefits. Applications from Russian and Belarusian citizens are not currently accepted under STEP.

An individual becomes Irish tax resident by spending more than 183 days in Ireland in a tax year, or 280 days over two consecutive years with at least 30 days in each. Residents domiciled elsewhere may claim the remittance basis: Irish-source income is taxed in full, while foreign income and gains are taxed only when brought into Ireland, and pre-arrival capital can be remitted free of Irish tax. Capital acquisitions tax at 33% applies to foreign assets of a non-domiciled person only after five consecutive years of residence. Employees seconded to Ireland may use the Special Assignee Relief Programme (SARP), extended to 31 December 2030; new entrants from 1 January 2026 need an annualised salary of at least EUR 125,000.

STEP entrepreneurs can be joined immediately by a spouse or partner and unmarried children under 18, who receive Stamp 4; under the family reunification policy updated in June 2026, dependent parents and adult children must first obtain Stamp 0 from outside the State, with demanding income and insurance conditions. Irish citizenship is currently available by naturalisation after five years of reckonable residence within the last nine, including one year of continuous residence immediately before applying; there is no language test, applicants must be of good character, and dual nationality is permitted. On 7 September 2026 the Government announced plans to raise the requirement to eight years and introduce a language test, without transitional protection; no bill text had been published at the time of review.