Workforce Mobility & Immigration in Ireland

Moving workforce into Ireland

Ireland applies a 12.5% corporate tax rate on trading income (25% on passive, non-trading income), among the lowest headline rates in the OECD, and has built three decades of foreign direct investment policy around that number. Budget 2026 leaves the rate unchanged, but its meaning has narrowed for large groups: under the OECD's Pillar Two framework, companies within groups with consolidated revenue of €750 million or more in at least two of the preceding four years now face a Qualified Domestic Top-Up Tax (QDTT) that brings the effective rate on their Irish profits to 15%, computed and filed as a distinct obligation alongside the standard CT1 return.

Freedom of movement, and the route for everyone else

Nationals of EU and EEA member states, and Switzerland, have full freedom of movement into Ireland: no visa and no work permit are required, though address and tax registration is still expected shortly after arrival.

For third-country nationals, Critical Skills Employment Permit — minimum annual salary €40,904 (Critical Skills Occupation List roles, from 1 March 2026) or €68,911 for other eligible occupations; no labour market test required; route to Stamp 4 after 21 months of compliant employment

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Ireland guide for the employer registration steps that come next.

What it costs to house a relocating employee

Figures below are indicative for Dublin, Ireland's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

Frequently asked questions