Ireland Start-up Entrepreneur Programme (STEP)

Ireland’s Start-up Entrepreneur Programme or STEP, is a residence route for non-EEA founders who have a high-potential, innovative start-up idea and enough funding to build it in Ireland. It’s not a visitor visa in disguise. Successful applicants get permission to live and work in Ireland while they develop the business.

The programme is aimed at High Potential Start-Ups, usually projects that bring a new or innovative product or service to international markets, can create around 10 jobs in Ireland and can reach about €1 million in sales within 3 to 4 years. That’s a pretty high bar, so it’s not the right route for a casual side project or a business with vague plans.

STEP is run by the Investment and Entrepreneur Unit in the Irish Immigration Service, part of the Department of Justice. The official guidance describes it as a 2-year initial residence permission, with a possible 3-year extension after that. After 5 years, founders may be able to apply for long-term residence under the usual rules.

The permission is tied to the business being headquartered and controlled in Ireland. That matters, because STEP is built for founders who are actually setting up and running the company here, not just registering something on paper.

• Who it’s for: Non-EEA founders with an innovative start-up proposal and sufficient funding
• What it gives you: Stamp 4 residence permission to live and work in Ireland
• Initial validity: 2 years
• Extension: 3 more years, if approved
• Long-term residence: Possible after 5 years
• Application fee: €350, non-refundable

The Irish Immigration Service has published online guidance and clarified the document requirements, which helps, but the scheme still asks for a serious business case. The official portal doesn’t give a fixed processing time, so don’t assume it moves quickly. If you’re comparing visa options, STEP is one of the few routes that lets a founder stay in Ireland to build a real business, not just visit and hope for the best.

STEP is for non-EEA founders who have a real start-up, not a side project or a local shop. The business has to be a High Potential Start-Up, which means it should bring an innovative product or service to international markets, be capable of creating 10 jobs and €1 million in sales within three to four years and be headquartered and controlled in Ireland.

The funding test is strict. Applicants need access to at least €75,000 for the start-up and they have to show evidence of net worth, funds for investment and good character when they apply to the Investment and Entrepreneur Unit at the Irish Naturalisation and Immigration Service. The official guidance also says serious criminal convictions can sink an application.

Not every business idea fits. Retail, catering, personal services and similar local businesses are explicitly excluded and the company must be less than 5 years old. STEP is aimed at ventures that can scale, not business models that mostly serve one town or one neighborhood.

There’s no published age cap, so age alone isn’t the issue. Immediate family members, including a spouse or partner and children, can be included in the application, though they’ll need to provide their travel documents.

EU and Irish citizens don’t need STEP to start a business in Ireland. For non-EEA founders who do qualify, the permission is much more useful than a short-stay visa, because it gives residence permission to live and work while building the company. The initial permission runs for 2 years, with a possible 3-year extension after that and long-term residence can follow after 5 years.

• You can qualify if: you’re a non-EEA national with a qualifying High Potential Start-Up and at least €75,000 in funding.
• You won’t qualify if: your business is retail, catering, personal services or another excluded local service.
• You may be blocked if: you can’t show good character or you have serious criminal convictions.

The application fee is €350 and it’s non-refundable. The official portal doesn’t list a fixed processing time.

Source

STEP isn’t a light-touch visa. You’re applying for residence permission tied to a real business plan, so the paperwork has to show both who you are and why your start-up belongs in Ireland.

The official application is made on the dedicated STEP form, with a non-refundable €350 fee. The application also has to include supporting documents and the Irish Immigration Service says the full document list sits in the STEP Guidelines.

• Passport: travel document for the main applicant and any accompanying family members.
• Evidence of net worth: proof that you meet the scheme’s financial requirement.
• Evidence of funds for investment: proof of the money you’ll put into the business and where it came from.
• Start-up details: a detailed proposal for the innovative business idea.
• Evidence of character: documents showing good character, which may include police or character reports from countries where you’ve lived.

After approval in principle, you’ll also need to transfer the required funding to a financial institution regulated by the Central Bank of Ireland. That part can be awkward, because the money doesn’t just sit in your account while you wait and the scheme wants clear proof that the funds are legitimate.

The STEP guidance also asks for affidavits from the applicant and any spouse or partner confirming good character and no criminal convictions. Comprehensive health insurance is required under Irish residence rules, though the STEP-specific text doesn’t spell out extra wording beyond the standard condition.

One thing the official material doesn’t spell out in detail is translation or apostille rules. It does say original documents are required, so don’t assume copies will be enough. If your paperwork isn’t in the right format, that’s the kind of delay that can stall an application for no good reason.

Passports need to be valid for travel and residence, since STEP asks for travel documents for all applicants. The scheme also gives an initial 2-year residence permission, with a possible 3-year extension after that and long-term residence can follow after 5 years.

STEP isn’t a cheap visa, but the government fee itself is straightforward. The main application fee is €350 and it’s non-refundable. If the application isn’t accepted, that money doesn’t come back.

That fee is paid with the application, by electronic funds transfer and the Irish Immigration Service says it won’t even start processing until the fee has been paid. The same fee covers the main applicant and family members included in the application.

There’s no separate published government charge for issuing the residence permission under STEP. That said, the real cost usually runs higher once you factor in the extras that aren’t itemized in the official guidance.

• Health insurance: Applicants may need to arrange cover, but the official sources don’t give a fixed price.
• Translations or legalisation: These may be needed for supporting documents, though the guidance doesn’t set a standard cost.
• Bank charges: Transfer fees can apply when paying or moving funds.
• Professional advice: Legal or advisory fees are possible, but there’s no official fee schedule.

One big number sits outside the application fee altogether. Applicants must have access to at least €75,000 in business funding for the start-up and that money has to be transferred to a regulated Irish financial institution after approval in principle. That’s not a government charge, but it's a real funding requirement you need to have ready.

The practical takeaway is simple. The official fee is relatively low at €350, but STEP still asks for serious capital behind the business and the side costs can add up fast if your paperwork needs work.

STEP has a two-stage process and the first stage is where most of the work happens. You apply from abroad to the Irish Immigration Service, send in the STEP form, your start-up proposal and supporting documents, then wait for a decision from the Evaluation Committee and the Minister for Justice.

The programme is only for non-EEA founders with a high-potential, innovative start-up idea and enough money to back it. The business has to be based and controlled in Ireland and it should be built to create jobs and generate sales, not just sit on paper.

What to prepare for stage one

• STEP application form: Complete the official form for the programme.
• Start-up proposal: Send a detailed business plan that shows the idea, the market and how the company will grow in Ireland.
• Financial evidence: Include proof of net worth and proof of the funds you plan to invest.
• Character documents: Provide character evidence for the applicant and any family members included in the application.
• Travel documents: Submit travel documents for all applicants.

If the application is approved in principle, you move to stage two. That’s where you transfer the required funding to a Central Bank-regulated financial institution and submit affidavits confirming good character and that you don’t have criminal convictions.

The current application fee for residence under STEP is €350 and it’s non-refundable. That part stings if the application doesn’t go your way, because there’s no refund for a rejection.

What happens after approval

Once stage two is complete, Irish authorities issue residence permission under Stamp 4. The initial permission is for 2 years, then it can be reviewed and extended for another 3 years if the business is making progress. After 5 years, long-term residence may be available.

If you need a visa to enter Ireland, you can also get a multiple-entry visa for the same period. After arrival, you register in Ireland and get an Irish Residence Permit. The official guidance doesn’t give a fixed processing time, only that assessment can take several months.

STEP doesn’t give you a short tourist-style stay. If your application is approved, you first get 2 years of residence permission under Stamp 4 while your business is reviewed against the approved plan.

If that review goes well, the permission can then be extended for a further 3 years. That takes you to an initial 5-year period in Ireland under STEP, which is the main timeline most applicants care about.

After those first 5 years, the EU Immigration Portal says you may apply for renewal in 5-year tranches, subject to the usual immigration rules and any review required at the time. The portal doesn’t give a fixed automatic renewal path, so you shouldn’t assume the extension is just a formality.

• Initial permission: 2 years
• Second period: a further 3 years, if progress is satisfactory
• Later renewals: 5-year tranches after the first 5 years
• Long-term residence: eligible to apply after 5 years in STEP

That 5-year mark matters for another reason. After 5 years of residence in Ireland under STEP, you can apply for long-term residence in the State. Residence under STEP can also count toward Irish citizenship, but only if you meet the normal reckonable residence rules, which are based on actual physical presence in Ireland.

If the business doesn’t work out, the status doesn’t just roll over. The immigration situation is reviewed and you may need to switch to another route, such as an employment permit, if you want to stay. There’s no automatic right to remain under STEP if the start-up stops meeting the programme conditions.

STEP doesn’t come with its own tax deal. If you’re approved, you still fall under Ireland’s normal tax rules, so don’t assume the visa side covers the Revenue side.

The official immigration guidance doesn’t spell out a separate STEP tax rate, filing system or exemption. That means you should plan for the same Irish tax obligations that apply to other residents and business owners, including registering with Revenue and filing returns for both business and personal income where required.

In practice, tax residence matters. Under the general Irish rules referenced in the research, you’re typically treated as Irish tax-resident if you’re physically present in Ireland for at least 183 days in one tax year or 280 days across two consecutive tax years. Once you’re tax-resident, worldwide income may be taxable, though reliefs and double-taxation treaties can change the outcome.

That’s the part people sometimes miss. STEP gives you residence permission to live and work while you build the company, with an initial two-year permission and a possible three-year extension, but it doesn’t shield you from normal tax compliance.

• Application fee: €350 for residence under STEP and it’s non-refundable.
• Tax regime: No STEP-specific tax regime is described in the official immigration guidance.
• Tax residence: General Irish rules apply, including the 183-day and 280-day tests.
• Ongoing compliance: Expect to deal with Revenue registration and tax returns if your activity in Ireland triggers those obligations.

If you’re moving with the goal of building a company in Ireland, get tax advice early. The immigration pages don’t give a neat tax roadmap and that missing detail can get expensive if you wait until after you’ve settled in.