Work permit in Ireland

• The General Employment Permit is described as the State's main route for bringing in non-EEA nationals to fill occupations with labour or skills shortages; every occupation is eligible unless it is on the Ineligible Occupations List.
• You need a job offer from a genuine employer registered and trading in Ireland, who pays you a salary directly. The routes listed for work over 90 days include none for remote work for an employer or clients abroad.
• The Ineligible Occupations List (file dated 21 August 2026) bars permits for some employments, such as other construction and building trades not elsewhere classified and large goods vehicle drivers without a CE or C1E licence.
• Your spouse or partner cannot use a Dependant Employment Permit on a General permit and must apply for a permit in their own right.
• The Critical Skills Employment Permit is the second main route, for occupations on the Critical Skills Occupations List and for higher-paid jobs, and needs a job offer of at least 2 years.

Sources: Department of Enterprise, Immigration Service Delivery. Checked 16 October 2026.

• The pay test for a General permit runs from €32,700 to €36,600 a year depending on the job: health care assistants and home support at the low end, a recent graduate of an Irish college in between, and most jobs at the top. To be safe, have an offer of more than €37,000 a year.
• Pay counts basic salary, which must be at least the National Minimum Wage as its first component, and health insurance payments to a registered insurer.
• A Critical Skills permit asks for about €36,800 to €40,900 a year for occupations on the Critical Skills Occupations List (the lower figure within 12 months of qualifying), or about €68,900 for other eligible occupations. To be safe, have an offer of more than €41,000, or more than €69,000 for those other occupations.
• The pay minimums took effect on 1 March 2026, when the General test rose from €34,000 to €36,605 and the Critical Skills test from €38,000 to €40,904; further adjustments are phased in through 2030, so check the figure again before you apply.
• At least 50% of the employer's staff must be EEA nationals when the application is made, with waivers for some start-ups and for a sole employee.
• Most General permits need a Labour Market Needs Test, with the job advertised on DSP Employment Services/EURES and one more online platform; jobs paying €68,911 or more and Critical Skills occupations are exempt.

Sources: Department of Enterprise. Checked 16 October 2026.

• The application is made on Employment Permits Online by the employer or the worker, and a PDF checklist helps you prepare it.
• The Critical Skills application asks for a full job description, the start date, the annual remuneration without bonuses, and the qualifications, skills or experience the job needs.
• For work over 90 days you must have a contract of employment and the relevant work permission before you start.
• The original permit must be available for inspection at the port of entry. The permit is not residence permission, so you register with immigration separately.

Sources: Department of Enterprise, Immigration Service Delivery. Checked 16 October 2026.

• Apply at least 12 weeks before the start date. Applications wait in a Trusted Partner or Standard queue and are processed strictly in date order.
• If the decision-maker asks for more information you have 28 days to send it, and a refusal can be reviewed by a more senior official if you ask within 28 days.
• A first-time holder is expected to stay with the first employer for 9 months before moving, with exceptions such as doctors on 6-month rotations and redundancy.
• After you arrive from outside the EU, UK and Switzerland to work for more than 90 days you register within 90 days at the Burgh Quay Registration Office in Dublin, by appointment, and an Irish Residence Permit card follows by post.
• A visa-required applicant applies to the local Irish embassy after the permit is approved; the permit page gives no processing times and points to a separate page of current processing dates.

Sources: Department of Enterprise, Immigration Service Delivery. Checked 16 October 2026.

• A new General permit costs €500 for 6 months or less and €1,000 for 6 to 24 months.
• A renewal costs €750 for 6 months or less and €1,500 for 6 to 36 months; a renewal after 5 or more years with the same employer, with no limit on duration, has no fee.
• A Critical Skills permit has a processing fee of €1,000.
• If the application fails, 90% of the fee is refunded, paid only to the applicant even if someone else paid, and an employer cannot take the fee from your pay or recover it from you.
• Registration with immigration is listed at €300 for most permissions on the immigration service's renewal page.
• Long Term Residency, once you qualify, costs €500.

Sources: Department of Enterprise, Immigration Service Delivery. Checked 16 October 2026.

• A first General permit is for the period asked for, up to 24 months, and can be renewed for up to 3 more years.
• A renewal can be submitted up to 4 months before the permit ends, and the immigration permission should be renewed at least one month before it expires.
• A Critical Skills holder does not need a renewal permit: they apply directly to the Department of Justice for Stamp 4, which lasts 2 years and is renewable if the criteria are met.
• If you are made redundant you must tell the Department within 4 weeks and have up to 6 months to find new employment.

Sources: Department of Enterprise. Checked 16 October 2026.

• After 5 years of valid, consecutive General permits with lawful work you may no longer need a permit, and you contact the Department of Justice to apply for a temporary Stamp 4.
• After 5 years (60 months) on employment permits you may apply for Long Term Residency, which lets you work for 5 more years without a permit; you must be employed when you apply, and self-employed applicants are not accepted.
• A Critical Skills holder can apply for family reunification at once and can apply for Stamp 4 directly; their spouse or partner can seek any employment.
• Naturalisation currently needs 1 year of reckonable residence immediately before applying plus 4 in the 8 years before that, and time on an employment permit (Stamp 1) and Stamp 4 counts.
• The General Scheme of a Bill the Government approved for drafting on 9 September 2026 proposes raising the period from 5 to 8 years for most applicants; that is a proposal, not law.

Sources: Department of Enterprise, Immigration Service Delivery, Citizens Information (Citizens Information Board, a statutory body), Department of Justice. Checked 16 October 2026.

• You are tax resident if you are in Ireland 183 days or more in a tax year, or 280 days or more across two years together; if you arrive meaning to be resident the next year, you can choose to be resident in the year you arrive and tell Revenue in writing.
• For tax year 2026 a single PAYE employee pays 20% on income up to €44,000 and 40% on the balance, with a €2,000 Single Person credit and a €2,000 employee credit.
• USC is charged on total income, including employment income, in four bands of 0.5%, 2%, 3% and 8% for 2026; the PRSI rates were not read here, so they are unknown.
• Someone who is resident but not ordinarily resident and not domiciled in Ireland pays tax on foreign income only to the extent it is remitted into Ireland; whether pay from a foreign employer counts as Irish or foreign income is not stated on the pages read.
• Revenue says Ireland has signed double taxation agreements with 78 countries, 75 of them in effect.

Sources: Revenue Commissioners (Irish tax authority). Checked 16 October 2026.

• Retirement visa in Ireland
• Family visa in Ireland

• Visas in Ireland
• Ireland

1. List of Visa Required and Non-Visa Required Nationalities, May 2025, Department of Foreign Affairs, Embassy of Ireland in Belgium (assistance copy of the Irish visa list; not the ISD page). Checked 16 October 2026. Australia, Canada, New Zealand and United States of America are in the non-visa column. Says Ireland is not in the Schengen Area.
2. Visas for Ireland (US citizens), Consulate General of Ireland, San Francisco (ireland.ie, Department of Foreign Affairs). Checked 16 October 2026. US citizens are not visa required and may remain up to 90 days for tourism or business purposes.
3. General Employment Permit, Department of Enterprise, Tourism and Employment (DETE). Checked 16 October 2026. Minimum annual remuneration generally 36,605 euros; 50:50 rule; Labour Market Needs Test; 2 years then up to 3 more.
4. Working holiday authorisation (US citizens), Embassy of Ireland, Washington (ireland.ie, Department of Foreign Affairs). Checked 16 October 2026. US citizens over 18 in full-time post-secondary education or graduated in the previous 12 months; up to 12 months, not extendable; bank statement showing access to at least 1,500 US dollars; fee 295 US dollars on this page (the Department's general page still prints 270).
5. US citizens and residents abroad: filing requirements, Internal Revenue Service. Checked 16 October 2026. US citizens abroad generally file in the same way as those living in the United States.
6. Foreign earned income exclusion, Internal Revenue Service. Checked 16 October 2026. Maximum exclusion for tax year 2026: 132,900 US dollars per person.
7. Physical presence test, Internal Revenue Service. Checked 16 October 2026. 330 full days in a foreign country or countries in any 12 consecutive months.
8. Foreign tax credit, Internal Revenue Service. Checked 16 October 2026. Claimed on Form 1116; no credit for foreign tax on income you exclude.
9. Convention between the United States and Ireland for the avoidance of double taxation (signed at Dublin, 28 July 1997), Internal Revenue Service (treaty text). Checked 16 October 2026. Article 1(4) saving clause; Article 4(3) tie-breaker; Article 18(1)(b) social security payments taxable only in the state of residence; Article 24 US credit for Irish tax.
10. Totalization Agreement with Ireland (Internet Archive copy of 20 April 2026), US Social Security Administration. Checked 16 October 2026. Self-employed workers who live in the US are covered by the US; those who live in Ireland by Ireland.
11. Working Holiday Programme (Canada), Embassy of Ireland, Ottawa (ireland.ie, Department of Foreign Affairs). Checked 16 October 2026. Opened 16 October 2026. Working Holiday Authorisation valid for two years, open to Canadian citizens aged 18 to 35 living in or outside Canada; International Co-op Internship Authorisation valid for one year for registered post-secondary students aged 18 to 35; each category once only; processing four to six weeks; passport valid 30 months from entry; the authorisation must be activated within twelve months of issue; register within one month of arrival, current fee 300 euros (subject to change); no extension; fees 150 Canadian dollars (Working Holiday) and 100 Canadian dollars (Co-op); applications by mail or courier to the Embassy in Ottawa. The page states no funds figure.
12. Visas: Consulate General of Ireland, Vancouver, Consulate General of Ireland, Vancouver (ireland.ie, Department of Foreign Affairs). Checked 16 October 2026. Opened 16 October 2026. Visa and working holiday applications are processed through the Embassy in Ottawa. The page prints no Stamp 0 or income figure. The Toronto consulate's page (https://www.ireland.ie/en/canada/toronto/) lists services but prints no visa figures.
13. Working Holiday Authorisation application form, terms and checklist (Canada, 2025 form), Embassy of Ireland, Ottawa (assets.ireland.ie, Department of Foreign Affairs). Checked 16 October 2026. PDF opened 16 October 2026 (file last modified 12 January 2026). Valid up to 2 years; Canadian citizens aged 18 to 35; proof of 12 months of medical insurance and a signed insurance declaration; a bank letter or statement showing at least 2,500 Canadian dollars in support funds, original and stamped or signed by the bank; passport valid 30 months from entry; two photographs; issued to the individual, and the holder shall not seek to be accompanied or joined by a spouse or dependants; no extension or renewal.
14. Guide to temporary entry into Ireland under CETA (Canadian citizens), Trade Commissioner Service, Government of Canada (tradecommissioner.gc.ca). Checked 16 October 2026. Page last modified 12 February 2024 and says its information is current as of July 2023. Short-term business visitors up to 90 days in 180 under CETA, but Irish immigration officers generally do not grant short-term business permission for longer than 14 days; contractual service suppliers up to 12 months in any 24, needing a Contract for Services Employment Permit; intra-corporate transferees need an Intra-Company Transfer Employment Permit; the independent professional category is covered in CETA but does not yet exist under Irish law.
15. Canada-Ireland Income Tax Convention, signed 8 October 2003 (Department of Finance convenience copy), Department of Finance Canada. Checked 16 October 2026. Page dated 10 October 2019, opened 16 October 2026; the page says the copy is for convenience of reference only and has no official sanction. Article 4(2): if both states treat you as resident, permanent home, then centre of vital interests, then habitual abode, then nationality. Article 14: independent professional income taxable only in the state of residence unless a fixed base is regularly available in the other state. Article 15: employment income taxed where the work is done, unless present 183 days or less in any twelve-month period, the employer is not resident there and no permanent establishment or fixed base there bears the pay. Article 18: pensions taxable in the state of residence and also in the state where they arise, with periodic pension payments capped at the lesser of 15% of the amount over 12,000 Canadian dollars and a rate-based limit. Article 23: each state gives credit for the other's tax. Article 28(2): where relief is given and the other state taxes on a remittance basis, relief applies only to the part remitted. Article 29(2): the 1966 agreement ceases to have effect as the 2003 convention takes effect. No clause lets either state tax its own citizens living in the other.
16. Agreement on Social Security between Canada and Ireland, signed at Ottawa 29 November 1990 (SI/92-53, in force 1 January 1992), Department of Justice Canada (laws-lois.justice.gc.ca). Checked 16 October 2026. Regulations current to 21 September 2026, opened 16 October 2026. Article VI: an employed person who works in the territory of one Party is subject only to that Party's legislation for that work; a self-employed person who ordinarily resides in one Party and works on their own account in the other, or in both, is subject only to the legislation of the Party of residence; an employed person sent by the same employer from one Party to the other stays under the first Party's legislation for 24 months, which the competent authorities can extend. The 1972 Canada Pension Plan agreement with Ireland is superseded.
17. International social security agreements: countries, forms and maximum detachment, Canada Revenue Agency. Checked 16 October 2026. Page dated 23 July 2024, opened 16 October 2026. Table row for Ireland: effective 1 January 1992, form CPT50, maximum initial detachment 24 months; a certificate of coverage lets a worker contribute only to the CPP. The page does not explain how this applies to someone on a foreign payroll or self-employed who moves to Ireland.
18. Working Holiday Authorisations (Australian citizens), Embassy of Ireland, Canberra (ireland.ie, Department of Foreign Affairs). Checked 16 October 2026. Opened 16 October 2026. Ireland and Australia have a reciprocal scheme open to applicants aged 18 to 35; participants may work a maximum of six months with any one employer; because Australians need no visa, it is an authorisation, not a visa; it must be activated within twelve months of issue and is valid for a period not exceeding 12 months after entry; it cannot be extended and a second application is not accepted; bank statement showing at least 5,000 Australian dollars, or 2,500 Australian dollars with a return ticket to Australia; application form, fee, two photographs, original passport valid three months after departure from Ireland, education certificates, CV with references, a registered return envelope; applications only through the Embassy in Canberra (or London for Australians living in the UK), not from inside Ireland; usual processing 15 working days (5 working days if expedited). The page still mentions a GNIB card, an older name for the registration card.
19. Consular fees (visas and Working Holiday Authorisation), Embassy of Ireland, Canberra (ireland.ie, Department of Foreign Affairs). Checked 16 October 2026. Opened 16 October 2026. Single-entry visa $95, multiple-entry $155, Working Holiday Authorisation $95 (or $195 issued in 5 working days), postage $25 if no prepaid envelope. The page shows dollar signs only; its payment instructions (Australia Post money order, bank cheque or a Commonwealth Bank account in the ACT) point to Australian dollars, so we read the figures as Australian dollars. Also says Passport Online is open to applicants resident in Australia.
20. Synthesised text of the MLI and the Agreement between Ireland and Australia (income and capital gains), Revenue Commissioners (revenue.ie), prepared with the Australian Taxation Office. Checked 16 October 2026. The official PDF text, opened 16 October 2026. Article 4: a person is resident of a state for the treaty by that state's tax law, and a dual resident is resident only where they have a permanent home, then habitual abode, then closer personal and economic relations (no citizenship step); Article 15 independent services taxable only in the state of residence unless there is a fixed base in the other; Article 16 employment income taxable in the state of residence unless the work is done in the other, with a 183-day exemption that also needs a non-resident employer and no deduction there; Article 19 pensions and annuities paid to a resident of a state taxable only in that state; Article 11 dividends capped at 15%, Article 12 interest at 10%, Article 13 royalties at 10%; Article 25 credit for the other state's tax. Authentic treaty and MLI texts take precedence.
21. Social Security Agreement between Australia and Ireland: text, Internet Archive copy of 26 November 2024, Department of Social Services (Australian Government). Checked 16 October 2026. The agreement text (reviewing the agreement of 8 April 1991). Article 2: covers the Australian age pension, disability support pension for the severely disabled and pensions for widowed persons, the Irish contributory pensions, and, for Ireland, the liability for employment and self-employment contributions; the superannuation guarantee laws only for Part II. Part II (Articles 5 to 9): an employee who works in one country is covered only by that country's legislation; an employee sent by an employer covered in one country to work temporarily in the other stays under the sending country's legislation for up to 4 years (extendable by the competent authorities); Part II speaks of employers and employees and sets no separate rule for the self-employed. Articles 10 to 14: totalisation of Australian residence and Irish insurance periods. Article 17: benefits payable in both territories.
22. Working holiday authorisation (New Zealand citizens), Embassy of Ireland, Wellington (ireland.ie, Department of Foreign Affairs). Checked 16 October 2026. Opened 16 October 2026. Reciprocal agreement for citizens aged 18-30; the Working Holiday Authorisation allows work in Ireland for up to 12 months without a work permit; it must be activated within 12 months of issue, cannot be extended, and a second application is refused; evidence of personal access to at least NZ$2,500 plus a return ticket, or NZ$5,000; fee NZ$120; two photographs; passport valid three months after departure; usual processing 15 working days; apply to the Wellington embassy (or London or Canberra for New Zealanders living in the UK or Australia); holders apply for an Irish Residence Permit card after arriving.
23. Ireland: double tax agreement (1986), Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026. Opened 16 October 2026. Status in force; signed 19 September 1986; in force 26 September 1988; effective in New Zealand from the income year beginning 1 April 1989; links the Double Taxation Relief (Ireland) Order 1988.
24. Double Taxation Relief (Ireland) Order 1988 (SR 1988/189), with the 1986 convention as its schedule, New Zealand Government (legislation.govt.nz). Checked 16 October 2026. Articles 4 (residence tie-breaker), 16 (independent personal services), 17 (dependent personal services), 20 (pensions), 24 (elimination of double taxation) and 29-30 (entry into force, termination).
25. Social Security Agreement with Ireland, Work and Income (Ministry of Social Development). Checked 16 October 2026. Opened 16 October 2026 (updated 23 June 2026). New Zealand payments covered: NZ Super, Veteran's Pension, Supported Living Payment, Sole Parent Support for widows and widowers, Orphan's Benefit; Irish payments covered: State Pension (Contributory), State Pension (Transition), Invalidity Pension, Widow's or Widower's (Contributory) Pension, Orphan's Contributory Allowance, Bereavement Grant, Guardian's Payment (Contributory); periods of residence in either country can be added together.
26. Coming to work for more than 90 days, Immigration Service Delivery, Department of Justice, Home Affairs and Migration (irishimmigration.ie). Checked 16 October 2026. Page last updated 14 October 2025. Lists the routes for work over 90 days; none for remote work for an employer or clients abroad.
27. Ineligible Occupations List (IOL), file modified 21 August 2026, Department of Enterprise, Tourism and Employment (DETE). Checked 16 October 2026. Employments for which no employment permit is granted. Word file read as text.
28. Critical Skills Employment Permit, Department of Enterprise, Tourism and Employment (DETE). Checked 16 October 2026. Minimum 40,904 euros for listed occupations, 68,911 euros for other eligible occupations; 2-year job offer; immediate family reunification.
29. Government unveils roadmap for gradual increase in employment permit salary thresholds (2 December 2025), Department of Enterprise, Tourism and Employment (enterprise.gov.ie). Checked 16 October 2026. From 1 March 2026 the General permit minimum rises from 34,000 to 36,605 euros and the Critical Skills minimum from 38,000 to 40,904 euros; further adjustments are phased in through 2030.
30. Registration of immigration permission: frequently asked questions, Immigration Service Delivery, Department of Justice, Home Affairs and Migration (irishimmigration.ie). Checked 16 October 2026. Burgh Quay Registration Office is the nationwide office where all first-time registration appointments take place.
31. How to register your immigration permission for the first time, Immigration Service Delivery, Department of Justice, Home Affairs and Migration (irishimmigration.ie). Checked 16 October 2026. Page last updated 1 October 2025. Register within 90 days; an Irish Residence Permit card follows.
32. Renewing your registration permission if you live in the Republic of Ireland, Immigration Service Delivery, Department of Justice, Home Affairs and Migration (irishimmigration.ie). Checked 16 October 2026. A reviewer should confirm them on the live page.
33. Long Term Residency, Immigration Service Delivery, Department of Justice, Home Affairs and Migration (irishimmigration.ie). Checked 16 October 2026. Five years (60 months) on employment permits; self-employed applicants not accepted.
34. Becoming an Irish citizen through naturalisation, Citizens Information (Citizens Information Board, a statutory body). Checked 16 October 2026. 1 year of continuous reckonable residence immediately before applying plus 4 years in the 8 years before that; time on an employment permit (Stamp 1) and Stamp 4 counts.
35. Government approval secured for the priority drafting of the Irish Nationality and Citizenship (Amendment) Bill 2026 (9 September 2026), Department of Justice, Home Affairs and Migration (gov.ie). Checked 16 October 2026. The General Scheme proposes raising reckonable residence from 5 to 8 years for most applicants, plus language and civics tests; a proposal, not law.
36. How to know if you are resident for tax purposes, Revenue Commissioners (Irish tax authority). Checked 16 October 2026. Published 24 November 2025. 183 days in a tax year, or 280 days over two years together; 30 days or fewer is not resident.
37. Tax rates, bands and reliefs, Revenue Commissioners (Irish tax authority). Checked 16 October 2026. Tax year 2026: 20% up to 44,000 euros for a single person, balance at 40%. The page notes Budget 2027 changes announced on 6 October 2026.
38. How your Income Tax is calculated (2026 rate band and credits), Revenue Commissioners (Irish tax authority). Checked 16 October 2026. For a single PAYE employee in 2026 the rate band is 44,000 euros and tax credits total 4,000 euros (a 2,000 euro single person's credit and a 2,000 euro employee credit).
39. Universal Social Charge (USC): overview, Revenue Commissioners (Irish tax authority). Checked 16 October 2026. Published 12 December 2025. USC is due on the full income if total income exceeds 13,000 euros.
40. Standard rates and thresholds of USC, Revenue Commissioners (Irish tax authority). Checked 16 October 2026. 2026: 0.5%, 2%, 3% and 8% bands.
41. What is domicile and the domicile levy?, Revenue Commissioners (Irish tax authority). Checked 16 October 2026. Published 24 November 2025. Remittance basis for people resident, not ordinarily resident and not domiciled.
42. Double Taxation Treaties, Revenue Commissioners (Irish tax authority). Checked 16 October 2026. Published 18 February 2026. 78 agreements signed, 75 in effect.