Ireland Start-up Entrepreneur Programme (STEP)

The Start-up Entrepreneur Programme (STEP) gives non-EEA founders permission to live in Ireland while they build a high potential start-up there (Immigration Service Delivery). It isn't a remote-work visa: holders must work full time on the approved business.

• Status: active, with applications taken at any time. It is not open to Russian or Belarusian citizens.
• Funding: €50,000 for the first founder and €30,000 for each additional founder
• Fee: €350, non-refundable
• First permission: 2 years
• Family: spouse or partner and children under 18 can come too
• Long-term residence: Eligible for long-term residence after 5 years; citizenship only under the normal naturalisation rules.

The Ireland country guide covers the other ways to stay in the country.

The business must meet the programme's test (STEP guidelines): A high potential start-up: new or innovative product or service for international markets, able to create 10 jobs in Ireland and reach 1 million EUR in sales within 3 years, led by an experienced team, headquartered in Ireland and less than 5 years old. Retail, personal services and catering do not qualify.

• Who: non-EEA nationals. Russian and Belarusian citizens can't apply.
• Funding: €50,000 available for the business, plus €30,000 for each extra founder who is not a family member
• Character: applicants must be of good character

The money is funding for the business, not a personal income or savings test.

An application includes the STEP application form, a business proposal and proof that the funding is available (Immigration Service Delivery).

• Funding transfer: the money must be moved to an Irish business bank account before permission is granted
• Health cover: holders need private medical insurance and have no recourse to public funds (STEP guidelines)
• Family members: unmarried partners must show at least two years of living together

• Application fee: €350, paid by bank transfer and non-refundable. One fee covers the principal and all nominated family members (Immigration Service Delivery).
• Business funding: €50,000 for the first founder and €30,000 for each additional founder. This is money for the business, not a fee.
• Other costs: private medical insurance and the separate Irish Residence Permit registration fee.

1. Apply: By email to Immigration Service Delivery (application form, business proposal and proof of funding), then pay the fee by bank transfer. An independent evaluation committee reviews proposals each quarter.
2. Evaluation: because proposals wait for the quarterly committee review, an outcome can take months.
3. Approval: the founder transfers the funding to an Irish business bank account, and permission is then granted. Nationals who need a visa for Ireland get a multiple-entry visa for the same 2 years (STEP guidelines).

• First permission: 2 years
• Renewal: Renewed for 3 further years if the business is still in place, the Evaluation Committee judges it viable and the holder keeps good character and private medical insurance; after that, renewals run in 5-year blocks.
• Long-term residence: Eligible for long-term residence after 5 years; citizenship only under the normal naturalisation rules.

The STEP guidelines address tax in one line: STEP has no special tax provisions; normal Irish tax law and treaties apply.

Revenue treats someone as tax resident after 183 days or more in Ireland in a tax year, or 280 days or more across the current and previous tax year. Fewer than 30 days in a year never counts toward the two-year test (Revenue). A founder's company pays Irish corporation tax on its profits, and Revenue or a tax adviser can confirm how personal income is taxed.