Start-Up Entrepreneur Programme (STEP)

The Start-Up Entrepreneur Programme (STEP) is Ireland's dedicated immigration pathway for non-EEA entrepreneurs with innovative, high-potential business ideas. Launched in January 2012 and administered by the Investment and Start-Up Enterprise Unit within Immigration Service Delivery, the programme targets founders whose ventures introduce new or innovative products or services to international markets and are capable of creating 10 jobs and generating EUR 1 million in sales within 3 years of starting up. Successful applicants receive Stamp 4 residence permission, the most flexible status available to non-EEA nationals, allowing them to work and start businesses without an employment permit. Following the closure of the Immigrant Investor Programme in February 2023, STEP is the sole remaining enterprise-based immigration route in Ireland.

• Non-EEA national with an innovative business idea
• Minimum EUR 50,000 in available funding (EUR 30,000 for each additional co-founder, up to three co-founders per venture)
• Funding may come from own resources, business loans, business angel/venture capital, or Irish State Agency grants
• Business must be less than five years old, headquartered and controlled in Ireland
• Business must involve manufacturing or internationally traded services with significant export potential
• Retail, catering, personal services, and other domestically focused businesses are excluded
• No formal educational qualifications required — the evaluation committee assesses the business proposal's viability, innovation, and the management team's capability
• Applicant must not have criminal convictions and must not become a financial burden on the State
• Private health insurance valid in Ireland is required for the applicant and all family members

• Completed STEP application form
• Comprehensive business plan (a template is available on the ISD website)
• Proof of available funding of at least EUR 50,000 (or EUR 30,000 for co-founders)
• CVs of founders and management team
• Evidence of qualifications or experience relevant to the business
• Valid passports of applicant and all nominated family members
• Police or character clearance certificates from each country of residence for more than 6 months in the preceding 10 years
• Affidavit of good character upon approval (required from all family members aged 16 and over)

The initial residence permission is granted for 2 years. Before the end of this period, the evaluation committee reviews business performance, viability, and tax compliance. If the assessment is positive, a 3-year extension is granted. After the initial 5-year period, permission may be renewed in 5-year instalments regardless of business status. The holder may also apply for long-term residence after 5 years. Irish citizenship through naturalisation requires 5 years of reckonable residence out of the preceding 9 years, including 1 continuous year immediately before the application.

Immediate family members — spouse, civil partner or partner and dependent children under 18 — are included in the STEP application at no additional fee beyond the EUR 350 application fee. Family members receive the same Stamp 4 permission and duration as the principal applicant. Spouses and partners holding Stamp 4 have the right to work in Ireland without requiring a separate employment permit. Partners must evidence 2 years of cohabitation in a de facto relationship.

Ireland applies its standard tax regime to STEP holders. The corporate tax rate is 12.5% on trading income. Personal income is taxed under the PAYE and self-assessment systems. Ireland has an extensive double taxation agreement network. The STEP Guidelines explicitly state that the programme contains no special tax provisions. R&D tax credits (30% from January 2024) and other enterprise supports are available through Revenue.

STEP holders must work full-time on the approved start-up business. Employment in any other capacity is not permitted during the initial period. While Stamp 4 permission generally allows unrestricted employment, STEP conditions restrict the holder to the approved venture.

Applications are submitted by email to [email protected] along with all supporting documents. The non-refundable application fee is EUR 350, payable by electronic funds transfer, and covers the principal applicant and all nominated family members. Applications may be submitted at any time, but proposals are evaluated quarterly (generally March, June, September, and December) by an independent evaluation committee. If accepted, the applicant must transfer the EUR 50,000 in funding to an institution regulated by the Central Bank of Ireland. The Minister's decision is final and not subject to appeal.

Upon approval, applicants who require a visa to enter Ireland must apply for an entry visa. Once in Ireland, applicants register at the Registration Office in Burgh Quay, Dublin (or a local GNIB office outside Dublin) to receive an Irish Residence Permit (IRP) card bearing Stamp 4 permission. The IRP registration fee is EUR 300 per card.

If the start-up fails, the holder's immigration status will be reviewed and they will need to apply to remain in Ireland on another basis -- such as a further STEP application, an employment permit, or a green card. Such applications are subject to any immigration rules in place at the time.