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Key takeaway: Department of Enterprise figures for the Critical Skills Employment Permit (occupation list entry for accountants, 2026 salary thresholds, job offer, fee), Immigration Service Delivery rules on Stamp 4 and Long Term Residency, and Chartered Accountants Ireland membership routes.

The permit route and the accountant entry on the occupations list

The Department of Enterprise, Tourism and Employment describes the Critical Skills Employment Permit as designed for highly skilled people, with eligibility largely determined by occupation and proposed remuneration. For accountants, the Critical Skills Occupations List carries an entry under code 2421 for chartered and certified accountants, and taxation experts specialising in tax, compliance, regulation, solvency or financial management or related specialist skills, qualifications or experience. The list also has narrower entries, such as tax consultants specialising in non-EEA tax. The Department says a Labour Market Needs Test is not required for this permit. The list is set out in Schedule 3 of the Employment Permits Regulations 2024; that Schedule was most recently replaced by the Employment Permits (Amendment) Regulations 2026 (S.I. No. 213 of 2026), made on 13 May 2026, which keeps the 2421 entry.

Department of Enterprise, Tourism and Employment: Critical Skills Employment Permit Government of Ireland (DETE): Critical Skills Occupations List Irish Statute Book: S.I. No. 213/2026 Employment Permits (Amendment) Regulations 2026

Salary thresholds in force from 1 March 2026

The Department's permit page sets the minimum annual remuneration at €40,904 for the listed occupations, where a relevant degree or higher is required. If the applicant's relevant qualification (level 8 or higher, or equivalent) was obtained within the 12 months before applying, the figure is €36,848. For other occupations not on the Ineligible List, the threshold is over €68,911. A Department press release says the minimum for this permit rose from €38,000 to €40,904 from 1 March 2026, with further adjustments phased in through 2030, so the figure for the year of application should be checked.

Department of Enterprise, Tourism and Employment: Critical Skills Employment Permit Department of Enterprise, Tourism and Employment: Government unveils roadmap for gradual increase in employment permit salary thresholds Irish Statute Book: S.I. No. 643/2025 Employment Permits (Amendment) (No. 5) Regulations 2025

Job offer, employer conditions and application timing

According to the Department, the permit is only issued for a job offer of at least 2 years, from an employer based and trading in Ireland and registered with the Revenue Commissioners. Either the prospective employee or the employer can apply. An application for any employment permit must be received at least 12 weeks before the proposed start date. A permit will not be granted to a company unless 50% or more of its employees are EEA nationals at the time of application; the Department describes a waiver for certain start-ups supported by enterprise agencies.

Department of Enterprise, Tourism and Employment: Critical Skills Employment Permit

Fee and who pays

The Department states that the processing fee for a Critical Skills Employment Permit is €1,000 and that 90% of the fee is refunded if the application is unsuccessful. It also states that, under section 55 of the Employment Permits Act 2024, an employer who applies may not make deductions from the permit holder's remuneration, or seek to recover from the holder any charge, fee or expense related to the application.

Department of Enterprise, Tourism and Employment: Critical Skills Employment Permit

From the permit to Stamp 4 and long-term residency

Immigration Service Delivery, part of the Department of Justice, says holders of a Critical Skills Employment Permit may be able to move to Stamp 4 permission on completion of 21 months from commencement of employment, with renewal every 2 years. Its general page on immigration stamps, in a list headed 'Examples when used', gives a different timing: a valid Critical Skills Employment Permit for 2 years; the 21-month figure appears under the heading 'Eligibility criteria'. Stamp 4 means permission to live and work without an employment permit. Long Term Residency is a separate application that Immigration Service Delivery says may be made after a minimum of five years (60 months) of legal residence as an employment permit holder.

Immigration Service Delivery (Department of Justice): Information on Stamp 4 upgrades for Employment Permit and Hosting Agreement holders Immigration Service Delivery (Department of Justice): Immigration permission/stamps Immigration Service Delivery (Department of Justice): Long Term Residency

Professional bodies and recognition of foreign qualifications

Chartered Accountants Ireland says it has reciprocity agreements with a number of other institutes, among them the American Institute of Certified Public Accountants, the South African Institute of Chartered Accountants and the Institute of Chartered Accountants in England & Wales, which let their members apply for membership. It says applicants usually have to take local company law and taxation exams first. It also says ACCA members who completed the Irish or UK tax and law variants can claim exemption from its CAP1 and CAP2 exams. These are routes to professional membership, separate from the permit rules above.

Chartered Accountants Ireland: I am a member of another body

Questions before acting

Are accountants on Ireland's Critical Skills Occupations List?

The Critical Skills Occupations List, set out in Schedule 3 of the Employment Permits Regulations as replaced in May 2026, has an entry under code 2421 for chartered and certified accountants, and taxation experts specialising in tax, compliance, regulation, solvency or financial management or related and relevant specialist skills, qualifications or experience. The Department says it examines a number of criteria when assessing each application, so the list entry alone does not settle an individual case.

What is the minimum salary for a Critical Skills Employment Permit in 2026?

The Department's permit page lists €40,904 for occupations on the list where a relevant degree or higher is required, €36,848 if the qualification was received within the 12 months before applying, and over €68,911 for other occupations not on the Ineligible List. The Employment Permits (Amendment) (No. 5) Regulations 2025 set these amounts from 1 March 2026, and a Department press release says further adjustments are phased in through 2030.

Is Stamp 4 the same as permanent residency in Ireland?

Immigration Service Delivery describes Stamp 4 as permission to live and work in Ireland without an employment permit. Long Term Residency is a separate permission that Immigration Service Delivery says may be applied for after a minimum of five years (60 months) of legal residence as an employment permit holder, and it allows work for a further 5 years.

Corrections in this revision

The previous version included statements without sufficient direct support. This revision removes or corrects:

  • Statements without direct official support: removed, or replaced with the official rule. Removed figures are not repeated on this page.

Review scope: legal and financial statements in this revised article. Recheck on a provider, professional, immigration or tax-rule change; reuse of dated figures requires a new check.

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About the author

António Mira is the founder of whereTOemigrate. For over a decade he has worked at the intersection of Portuguese real estate and overseas business, helping international clients navigate the cross-border decisions that come with relocating. He sits on the board of CCIAP (Portuguese-Arab Chamber of Commerce), the Portuguese-Saudi Business Council, and the Portugal-Hong Kong Business Association — always with one focus: enabling overseas business and human mobility into and out of Portugal.

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