General Employment Permit

General Employment Permit is a residence route in Ireland (Emprego). 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

Open Ireland on the interactive map →abrir na banco de dados → →Página oficial ↗

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.

Categoria	Emprego
Investimento	—
Taxas (família)	CHF 1'790
Rendimento / ano	CHF 34'400
Patrimônio	—
Estadia mín.	—
RP	5
Cidadania	5
Trabalho	yes
Elegível	all non-EEA (occupations not on ineligible list)
Impostos	Irish tax resident: PAYE on salary; non-domiciled remittance basis on foreign income/gains
Data de referência	2026-10

Página oficial

abrir na banco de dados →

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 Figures are simplified, indicative and may be out of date.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