What changed in Ireland

No wealth tax, and the domicile levy does not touch a non-domiciled mover

Leaving home: exit tax and ties

The remittance basis shelters foreign income, but never Irish workdays

Personal income tax

MiCAR is fully live and DAC8 makes your holdings visible to Revenue

Crypto tax and legal status

Staking, mining and airdrops have no explicit Revenue rule

Crypto tax and legal status

Active trading can push you from 33 percent CGT to roughly 52 percent income tax

Crypto tax and legal status

Cloud-held crypto has no situs, so the remittance basis does not shelter it

Crypto tax and legal status

Every crypto disposal, even spending it on coffee, is a 33 percent CGT event

Crypto tax and legal status

SARP shelters 30 percent of income above EUR 125,000, but only on an employer transfer

Personal income tax

CFC rules and the close company surcharge both target retained profit

Moving your company

12.5 percent corporation tax on trading income, with an EEA-director requirement

Moving your company

CAT is 33 percent above a low EUR 400,000 parent-child threshold

Leaving home: exit tax and ties

No individual exit tax, but the ordinary residence tail is its functional substitute

Leaving home: exit tax and ties

An Irish-born grandparent can skip residency entirely

Permanent residency and citizenship

Whether Stamp 0 counts toward citizenship is genuinely unresolved

Permanent residency and citizenship

5 years in 9, plus 1 continuous year, and dual nationality is fully allowed

Permanent residency and citizenship

There is no golden visa. The Immigrant Investor Programme closed in 2023

Residency routes

Stamp 0 works for the financially independent, but the lump sum figure is unpublished

Residency routes

CSEP and GEP salary thresholds rise from 1 March 2026

Residency routes

UK citizens relocate with full rights and no process at all

Residency routes

EU/EEA/Swiss movers get unconditional residence for 3 months, then need a status

Residency routes

EU/EEA/UK visitors get emergency cover, everyone else needs private insurance

Healthcare coverage

No agreement with Brazil, Singapore, the UAE or Indonesia means dual liability risk

Social security

EU coordination, plus a live telework opt-in for cross-border remote work

Social security

Past 183 days the foreign employer must run Irish PAYE

Employer payroll obligations

A foreign employer's PAYE duty depends on a tiered workday count

Employer payroll obligations

No treaty means PAYE relief caps at 30 workdays with no tie-breaker

Personal income tax

Your treaty's Article 15 can keep short work stays taxable only at home

Personal income tax

A 280-day test across two years can catch you even under the 183-day line

Tax residency

183 days or more makes you Irish tax resident on worldwide income

Tax residency

Under 183 days keeps you outside Irish tax residency on Test 1

Tax residency

A senior employee's home office can create a permanent establishment for the employer

Permanent establishment risk

There is no digital nomad visa in Ireland

Right to work

Remote work for a foreign employer sits in an immigration grey zone, but the tax exposure is not

Right to work

Stays past 180 days without a permit are an overstay

Immigration and visa

Past 90 days you need a discretionary extension, and it forbids work

Immigration and visa

Visa-free entry for up to 90 days, and it does not touch your Schengen allowance

Immigration and visa

British citizens need nothing under the Common Travel Area

Immigration and visa

EU, EEA and Swiss nationals move freely into Ireland

Immigration and visa