Irish citizenship by descent (Foreign Births Register)

Irish citizenship by descent (Foreign Births Register) is a residence route in Ireland (血統). Registration in Foreign Births Register (fee ~€278 adult, €153 minor); gives Irish/EU citizenship and full EU free movement. Children of the registered person can then also register.

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 →データベースで開く → →公式ページ ↗

Requirements at a glance

There is no minimum stay to keep the permit. Permanent residence: after 即時 years. Citizenship can be possible after about 0 years.

How holders are taxed

Citizenship alone creates no Irish tax; residence-based taxation

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.

カテゴリー	血統
投資額	—
手数料（家族）	CHF 410
所得 / 年	—
資産	—
最低滞在	0
永住権	即時
市民権	即時
就労	yes
対象者	persons with an Irish-born grandparent (or Irish-citizen parent registered/born before their birth)
税金	Citizenship alone creates no Irish tax; residence-based taxation
時点	2026-10

公式ページ

データベースで開く →

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 Figures are simplified, indicative and may be out of date.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.