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Options for Ireland Nationals

Ireland offers a top-tier EU passport with access to 189 destinations, full EU rights, and unique reciprocal rights in the UK under the Common Travel Area. Dual citizenship is fully permitted, and Irish ancestry citizenship is available through the Foreign Births Register for those with Irish-born grandparents. The non-domicile remittance basis provides a tax planning opportunity for qualifying residents with foreign-source income.

Your Passport

Passport Rank

#5

Visa-Free

189

destinations

Dual Citizenship

allowed

Taxation Basis

residence based

Key Considerations for Ireland Nationals

  • 01Ireland distinguishes between ordinary residence, residence, and domicile for tax purposes; non-domiciled individuals can claim the remittance basis, taxing only foreign income remitted to Ireland.
  • 02No capital gains tax applies to gains on the disposal of a principal private residence in Ireland.
  • 03Irish citizens have unique flexibility: Irish passport holders also benefit from UK rights under the Common Travel Area, including the right to live and work in the UK.
  • 04Ireland permits dual and multiple citizenship without restriction, making it a popular second passport for descendants of Irish emigrants.
  • 05Irish citizenship by descent is available to individuals with an Irish-born grandparent through registration in the Foreign Births Register.
  • 06High income tax rates apply, with the top rate of 40% plus USC and PRSI reaching effective rates above 50% for higher earners.

Program Restrictions

Visa Programs Available to You

68 programs
View all 68visa programs →

Ancestry / Descent Options

Based on common ancestry patterns for Ireland nationals.

Banking That Accepts Your Passport

10 options

Company Formation Jurisdictions

12 jurisdictions

UK Private Limited Company (Ltd)

Setup: $50

25% (19% for profits under GBP 50,000; marginal relief between GBP 50,000–250,000)

Banking: moderate

US Delaware LLC

Setup: $200

0% at state level (no Delaware state income tax on out-of-state activity); federal tax depends on election (pass-through by default or C-Corp election)

Banking: moderate

US Wyoming LLC

Setup: $100

0% at state level (no Wyoming state income tax); federal tax depends on entity election

Banking: moderate

Estonia OÜ (Private Limited Company)

Setup: $265

0% on retained earnings; 20% on distributed profits (unique deferred distribution tax model)

Banking: difficult

Dubai DMCC Free Zone Company

Setup: $8,500

9% UAE Corporate Tax (effective June 2023) on taxable profits over AED 375,000; 0% for Qualifying Free Zone Persons meeting substance requirements

Banking: moderate

Dubai IFZA Free Zone Company

Setup: $5,500

9% UAE Corporate Tax on profits over AED 375,000; 0% for Qualifying Free Zone Persons on qualifying income

Banking: moderate

Singapore Private Limited Company (Pte Ltd)

Setup: $400

17% headline rate; effective rate often 8–10% due to startup tax exemptions (75% exemption on first SGD 100,000 for first 3 years)

Banking: moderate

Hong Kong Private Limited Company

Setup: $500

16.5% standard; 8.25% on first HKD 2 million of assessable profits (two-tiered regime)

Banking: difficult

BVI Business Company (BC)

Setup: $2,000

0% (no corporate income tax, capital gains tax, or withholding tax)

Banking: difficult

Cayman Islands LLC

Setup: $3,500

0% (no corporate tax, income tax, capital gains tax, or withholding tax; 20-year tax exemption certificate available)

Banking: difficult

Portugal Lda (Sociedade por Quotas)

Setup: $1,200

21% standard IRC; 17% on first EUR 25,000 for SMEs; municipal surcharge up to 1.5%; RFAI and other incentives available

Banking: moderate

Georgia Individual Entrepreneur (IE) with Virtual Zone

Setup: $50

1% on turnover up to GEL 500,000/year (Small Business Status); 0% on IT/software exports for Virtual Zone Person status; standard rate 15% corporate + 5% dividend withholding

Banking: easy

Citizenship by Investment

10 programs

Popular Destinations for Ireland Nationals