The Irish immigration system provides a specific route for financially independent individuals who wish to reside in the State without working. This permission is granted under Stamp 0 by the Immigration Service Delivery.

Below is an overview of how the retirement permission works and what prospective applicants should consider.

What is Stamp 0?

Stamp 0 is a restrictive residence permission. It allows a person to live in Ireland on the basis that they:

• Are fully financially self-sufficient
• Will not access State benefits
• Will not engage in employment or business activities
• Maintain private medical insurance

It is commonly granted to retirees and individuals of independent means.

Financial requirements

Applicants must demonstrate that they have sufficient guaranteed annual income to support themselves in Ireland without recourse to public funds.

As a general benchmark, the authorities require:

• A minimum annual income of €50,000 per person
• Access to additional funds to cover unforeseen major expenses

Financial documentation must be professionally prepared and independently verified by an Irish-based accountant. The presentation and structure of financial evidence are critical to the success of the application.

The application process

The process typically involves:

1. Applying for retirement permission from outside Ireland
2. Obtaining a D-Reside visa if the applicant is from a visa-required country
3. Completing registration formalities upon arrival

Even where a person is not visa-required, prior approval is necessary before relocating.

Each application is assessed individually, and approval remains subject to the discretion of the immigration authorities and border control officers.

Important considerations

Retiring to Ireland is not simply a relocation decision. It involves:

• Careful financial planning
• Tax and estate considerations
• Healthcare arrangements
• Long-term immigration strategy

Stamp 0 does not automatically lead to citizenship, and long-term residence planning should be structured from the outset.

How we can assist

At McGrath Mullan LLP, we advise international clients on retirement-based residence applications, ensuring that:

• Financial eligibility is properly assessed
• Documentation is strategically structured
• Applications are professionally presented
• Risks are identified and mitigated early

If you are considering retiring to Ireland, we would be pleased to advise you on your eligibility and guide you through the process with clarity and confidence.

To discuss your circumstances in detail, please contact our immigration team at info@mcgrathmullan.ie or all us +353 (0) 1 873 5012.

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• Naturalised Irish Citizen but living abroad?  Now read on…

The Common Travel Area 

The Common Travel Area (CTA) is a longstanding arrangement allowing free movement of Irish and UK citizens across both jurisdictions. This means Irish and British citizens do not require visas or residence permits to live or work in either Ireland or Northern Ireland. However, for non-Irish and non-British nationals, immigration rules diverge sharply at the border.  

Calculating Residence in Northern Ireland for Irish Citizenship 

Irish law requires “reckonable residence” to be physically in the State (the Republic of Ireland). Time spent living in Northern Ireland does not count towards the residency requirement for Irish citizenship, save in the case of a spouse or civil partner of an Irish citizen which treats time in the “island of Ireland” as reckonable. 

Frontier workers  

EEA/Swiss and non-EEA citizens who were living in one jurisdiction and working in the other (frontier workers) prior to 1 January 2021 retain their rights.  Those taking up their frontier worker status after that face more complex requirements post-Brexit, including permits and compliance with both Irish and UK immigration systems.  

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 In a decision 25^th July 2025, ​ Ms. Justice Siobhán Phelan refused Bulent Hicsonmez’s application for leave to proceed with judicial review. ​ Mr Hicsonmez’s application for naturalisation had been rejected because he had been absent for more than 117 days in the year prior to his application. 

The argument that the application of Section 15C of the Irish Nationality and Citizenship Act, (the amendment was introduced in 2023), was retrospective was misconceived. ​ The court held that the provision applied prospectively to applications made after its commencement on July 31, 2023, and the applicant’s application was submitted in June 2024, well after the provision came into effect. ​ 

The court rejected the argument that the Minister had discretion to waive the statutory conditions under Section 15C. ​ It clarified that the Minister’s discretion only arises if the statutory conditions are met, and the applicant’s absences far exceeded the allowable limits. ​ 

What is not so clear is whether absences from the State in the other years prior to the application will cause an application to fail.  The application form still asks about all absences.  It would be wise to limit absences to less than 70 days where possible, in every year of the five prior to the application to be sure and not just the final year.

If you would like to discuss this or any other legal matter, please email McGrath Mullan’s office info@mcgrathmullan.ie or call us here +353 (0) 1 873 5012

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Legal and Administrative Basis

According to DETE:

“DETE does not issue employment permits for jobs in businesses where at the time of application more than 50% of workers are from outside the EEA. This is called the ‘50:50’ rule.”

In practice, this means an application for an employment permit will be refused where, at the time of submission, more than half of the workforce based in Ireland are non-EEA nationals.

This requirement applies equally to large corporations and small enterprises and focuses exclusively on employees physically located in Ireland, regardless of global staffing or multinational structure.

Specified Exceptions

There are specific, limited exceptions to the 50:50 Rule, which allow employment permits to be granted despite non-compliance with the general threshold:

1. Newly Established Companies (Relevant Only for General Employment Permits – GEP)

Where an employer has been registered with the Revenue Commissioners for less than two years as an employer, the 50:50 Rule does not apply, provided that:

• The company is a client of Enterprise Ireland or IDA Ireland; and
• A letter of support is submitted by either of these agencies.

This exemption is designed to encourage foreign direct investment and support early-stage companies, particularly in export-driven or innovation sectors.

2. Employment Permits Issued Before 1 October 2014

The 50:50 Rule does not apply to employment permits granted prior to 1 October 2014. Renewals or modifications of such permits are exempt from the current ratio requirements.

3. Single-Employee Companies

Where the applicant will be the only employee of the business in Ireland at the time of application, the 50:50 Rule is not triggered.

Upcoming Change Effective from 2 September 2024:

This exemption has been revised. As of 2 September 2024:

• The first application for an employment permit by an employer with no existing employees will remain exempt;
• However, when a second application is submitted for the same employer, the 50:50 Rule will automatically apply;
• In other words, from the second application onwards, the employer must ensure that at least half of the workforce in Ireland consists of EEA/Swiss nationals.

This development will significantly impact start-ups and sole traders, necessitating a proactive workforce planning strategy.

4. Contract for Services Arrangements

Where a non-EEA contractor or sub-contractor is engaged through a contract for services, compliance with the 50:50 Rule may be demonstrated by:

• The client company;
• The contractor; or
• A relevant subcontractor.

This exception recognises the fact that international contractors may not yet have a majority-EEA workforce, particularly in highly specialised technical sectors.

If you have any queries about employment permits in Ireland, please feel free to contact our team at info@mcgrathmullan.ie

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1. If you already have permission to be in Ireland:

• If you hold a valid residence permission such as stamp 1, 2, 3, or 4, or entered with a ‘D’ Join Family visa.
• If you are a non-visa national, you may also be eligible if you’ve been granted a “Join Spouse” or similar immigration stamp.

2. If you do not have permission to be in Ireland:

• Even without current permission or if you entered on a ‘C’ short stay visa, you may still qualify, as long as you meet specific criteria, such as being over 18 and living genuinely with your Irish spouse.

 
Required documents
 
The application for permission involves submitting several documents, such as:
 

• Your original marriage or civil partnership certificate.
• Passports of both you and your Irish spouse.
• Proof of your joint address and sufficient financial means.

 
How to apply?
 
The way you apply will depend on your current immigration status:
 

• If you are currently in Ireland and have valid permission, you will apply through the registration office, either by appointment or online via the ISD portal.
• If you do not have valid permission, you may need to submit your application through the DCC portal, depending on your specific situation.

 What happens after you apply?
 
If your application is approved, you will receive a letter from immigration service delivery (ISD) granting you permission to remain in Ireland. However, if your application is refused, you have the option to request a review of the decision.
 
Why choose McGrath Mullan LLP?
 
While the family reunification process may seem straightforward, it involves careful consideration of relationship details, documentation, and specific immigration circumstances. Our team of experts is here to ensure that all requirements are met and that your application has the best chance of success. Avoid errors that could delay or jeopardise your application.
 
At McGrath Mullan LLP, our experience in immigration law makes navigating the family reunification process simpler, offering expert guidance and ongoing support to ensure your application is processed correctly.
 
Contact us to learn how we can help you reunite your family in Ireland quickly and without complications. info@mcgrathmullan.ie

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Where to register

All first-time registrations must now be completed in person at the registration office located at 13-14 Burgh Quay, Dublin 2. To book an appointment, applicants must create or log into their account on the Digital Contact Centre (https://portal.irishimmigration.ie/en/). Each appointment is linked to the applicant’s unique profile.

Required Documents

Applicants must bring:

• A valid passport or equivalent document.
• A completed address form received with the appointment confirmation email.
• Printed copies of all required supporting documents.
• A €300 registration fee (if applicable), payable by credit or debit card. Contactless and cash payments are not accepted.

Transition period for Garda stations

For appointments already scheduled at Garda stations outside Dublin, Cork, Kildare, Limerick, Meath, and Wicklow up to 31 January 2025, the Garda will complete these registrations. If applicants prefer to switch to ISD, they can notify the relevant Garda station and book a new appointment with ISD.

Renewals

Renewals continue to be processed online through the ISD portal, eliminating the need for in-person attendance. Applications for renewals are accepted up to 12 weeks before the current permission expires.

If you have any immigration related queries, please do not hesitate to contact our team at info@mcgrathmullan.ie.

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E-Vetting is an electronic criminal background check conducted by the Garda National Vetting Bureau.

This process is a mandatory step in various official applications, including the Irish citizenship process, to ensure the applicant meets the character requirements set by the Department of Justice.

In the context of Irish citizenship, e-Vetting allows the government to verify any criminal record or behavior history that might affect the applicant’s eligibility. The system is electronic, making the process faster and more efficient.

How does e-Vetting work?

1. E-Vetting invitation: After submitting the initial citizenship form, the applicant will receive an invitation to complete the e-Vetting process. This could take a few months after submission.
2. Form completion: The applicant must provide personal details, including residential addresses for the past years, identity information, and consent for the background check.
3. Background verification: The Garda reviews the submitted data to identify any criminal history, both in Ireland and, in some cases, internationally.
4. Result: The e-Vetting result is sent directly to the Department of Justice for analysis in the citizenship application process.

Why is it important?

E-Vetting is essential for assessing the applicant’s “good character,” a key requirement for obtaining Irish citizenship. Any relevant criminal history or behavior that raises concerns could lead to the application being refused.

If you are in the process of applying for citizenship, ensure that you provide accurate and complete information for e-Vetting, as transparency is crucial to avoid delays or issues with the application.

Do you have any questions about your Irish citizenship application? Please do not hesitate to contact us at info@mcgrathmullan.ie.

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It is essential that you are retired from all forms of employment as any form of economic activity in the State is not permitted at the time of application, during the application process, or after your Stamp 0 permission is granted.

You must also demonstrate that you have sufficient financial resources to support yourself financially in the State. In this regard, the Department’s Guidelines ask for proof that you have access to an annual income of €50,000, together with a lump sum amount to cover any sudden major expenses. A lump sum amount should equal the cost of a private residential dwelling.

In order to demonstrate you have sufficient financial resources to support yourself, you are required to submit a report from an Irish accountant verifying your finances. If you engage us to handle your Stamp 0 application on your behalf, we can arrange the preparation of this report on your behalf with an independent Accountancy Firm.

A number of additional documentary proofs will also be required for this application, along with a completed application form.

If your Stamp 0 application is approved, you must travel to Ireland to complete the final steps of the process.

Your Stamp 0 permission will be granted for one year and can be renewed on an annual basis provided you continue to meet the conditions of the permission – among other things, that you continue to meet the financial requirements and have been residing continuously in the State.

If you are interested in retiring to Ireland, and you think the Stamp 0 application might be a good fit for you, please feel free to contact our office for a consultation to discuss your eligibility and requirements. Call us on 00 353 1 873 5012 or email us here info@mcgrathmullan.ie.

The event, attended by notable figures including Minister-Counsellor Felipe Costi Santarosa and ABA President Esdras Dantas, covered critical topics like emotional management for lawyers, immigration law for women, and artificial intelligence’s role in legal practice.

Through sponsorship and participation, McGrath Mullan LLP supported a valuable platform for Brazilian legal professionals in Europe to discuss key challenges, strengthen networks, and enhance their presence on the international stage.

If you are in need of legal advice please contact us here at 01 873 5012 or info@mcgrathmullan.ie and we would be glad to assist you.

This change means that applicants no longer need to attend the Burgh Quay Registration Office unless specifically required. Applications for renewals can be submitted up to 12 weeks prior to the expiry of an IRP card, ensuring enough time for processing.

Applicants must ensure all required documents are uploaded before submitting an online renewal, as incomplete submissions will not be processed. Certain categories of applicants, such as refugees and family members of EU citizens, are exempt from the €300 registration fee.

For further information, including a step-by-step guide on using ISD’s online services, please refer to the Irish Immigration Service website: https://www.irishimmigration.ie/transfer-of-all-nationwide-renewals-to-the-isd-online-portal/

If you would like more information on the above or would like our assistance with any immigration matters, please do not hesitate to contact our highly experienced team of immigration professionals at 01 873 5012 or info@mcgrathmullan.ie and we would be glad to assist you.