General Employment Permit

General Employment Permit is a residence route in Ireland (Emploi). Job offer ≥ €36,605/yr (since 1 Mar 2026); Labour Market Needs Test unless exempt; 50:50 rule. Permit €1,000 (2 yrs), renew 3 yrs, then Stamp 4. Family reunification after 12 months subject to income threshold.

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

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Requirements at a glance

You need an annual income of about CHF 34'400. Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 5 years.

How holders are taxed

Irish tax resident: PAYE on salary; non-domiciled remittance basis on foreign income/gains

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.

Catégorie	Emploi
Investissement	—
Frais (famille)	CHF 1'790
Revenu / an	CHF 34'400
Avoirs	—
Séjour min.	—
Résidence perm.	5
Citoyenneté	5
Travail	yes
Éligibles	all non-EEA (occupations not on ineligible list)
Impôts	Irish tax resident: PAYE on salary; non-domiciled remittance basis on foreign income/gains
État au	2026-10

Page officielle

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Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.