🇮🇪 Ireland
English-speaking EU base with a 12.5% corporate tax rate and major tech hub
Visa Options
- Critical Skills Employment Permit (2 years (renewable) → Stamp 4) — Annual salary ≥ €40,904, role on the Critical Skills Occupations List
- General Employment Permit (2 years (renewable)) — Annual salary ≥ €36,605, labor market needs test
- Start-up Entrepreneur Programme (STEP) (2 years (renewable)) — Innovative, high-potential startup, minimum funding of €50,000–75,000
- SARP (Special Assignee Relief) (Up to 5 tax years) — Intra-company assignee, relevant income ≥ €125,000/yr, employer-linked
Tax Overview
- Income Tax: 20% up to ~€44,000 (single), 40% above; combined with USC (0.5%–8%) and PRSI (4.1%) marginal rate reaches ~52%
- SARP (Special Assignee Relief): Income tax relief of 30% on qualifying income above €125,000/yr (2026, raised from €100,000), for up to 5 years; does not reduce USC or PRSI
- Corporate Tax: 12.5% (trading income), 25% (non-trading/passive income)
- VAT: 23% standard
Cost of Living
- Comfortable living (single, typical): €2,800 – 3,500/mo
- 1BR Apartment (Dublin): €1,900 – 2,300/mo
- 1BR Apartment (Cork): €1,400 – 1,750/mo
- Groceries: €350 – 450/mo
- Utilities: €150 – 220/mo
- Dining out: €12 – 25/meal
- Public transport: €90 – 110/mo pass
Relocation Checklist
- Apply for a PPS number (Personal Public Service number)
- Open an Irish bank account
- Secure your employment permit and register with immigration for your residence permission
- Book accommodation well in advance — Dublin's rental market is extremely tight
- Apply for SARP relief within 90 days of arrival, if eligible
- Register your tax credits and rent tax credit (if applicable) with Revenue
- Register with a GP and the HSE for healthcare access
- Get your Irish Residence Permit (IRP) card