Start-up Entrepreneur Programme (STEP)

Start-up Entrepreneur Programme (STEP) is a residence route in Ireland (Entrepreneur). €50,000 funding (savings, loans, VC, angel or state grant) for a High Potential Start-Up: innovative product, ≥10 jobs and €1m sales within 3–4 yrs, HQ in Ireland, <5 yrs old. Committee approval; €350 application fee; 2 yrs then 3-yr renewal.

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 →ouvrir dans la base → →Page officielle ↗

Entrepreneur and startup residence routes →

Requirements at a glance

The minimum qualifying investment is about CHF 47'000. 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; non-domiciled can use remittance basis on foreign investment income

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	Entrepreneur
Investissement	CHF 47'000
Frais (famille)	CHF 1'180
Revenu / an	—
Avoirs	—
Séjour min.	—
Résidence perm.	5
Citoyenneté	5
Travail	ownBusiness
Éligibles	non-EEA founders
Impôts	Irish tax resident; non-domiciled can use remittance basis on foreign investment income
État au	2026-10

Page officielle

ouvrir dans la base →

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.