Stamp 0 – Financially Independent / Retired Persons

Stamp 0 – Financially Independent / Retired Persons is a residence route in Ireland (Omat varat). Guaranteed income ≥ €50,000/yr PER PERSON (couple €100,000) plus access to a lump sum to cover major unexpected costs (e.g. property purchase); private health insurance; no work, no public funds. IRP card €300/adult per registration; visa €100 for visa nationals.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Ireland

Elect residence in arrival year (s.819(3)) if you will be resident next year; else 183 days or 280 over 2 yrs (≥30 each)

Non-domiciled: remittance basis for foreign income/gains; split-year relief only for employment income

Residence certificate: Revenue certificate of residence once resident

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Ireland on the interactive map →avaa tietokannassa → →Virallinen sivu ↗

Passive-income and financially independent residence →

Requirements at a glance

You need an annual income of about CHF 47'000. Spouse and children can usually be included.

How holders are taxed

Irish tax resident; non-domiciled can use remittance basis on foreign income/gains (Irish & remitted income taxed up to 40% + USC)

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Luokka	Omat varat
Sijoitus	—
Maksut (perhe)	CHF 850 + CHF 560 / v
Tulot / v	CHF 47'000
Varat	—
Väh. oleskelu	—
PR	—
Kansalaisuus	—
Työ	no
Kelpoisuus	non-EEA nationals of independent means
Verot	Irish tax resident; non-domiciled can use remittance basis on foreign income/gains (Irish & remitted income taxed up to 40% + USC)
Tilanne	2026-10

Virallinen sivu

avaa tietokannassa →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.