Highly Skilled Individuals tax treatment

Special tax status: Tax treatment is assessed separately from immigration registration, residence permission and permission to work. Maintain the applicable qualifying conditions and distinguish current rules from changes taking effect in 2027.

Check the specific role against the current schedules and obtain the required authority certification before claiming the tax treatment. Confirm the applicable basis and assessment years and any legacy transition individually.

The scheduled role, employer or activity, professional qualifications, remuneration, non-domicile and other conditions must be met and certified by the competent authority.

The standard remuneration threshold is €65,000 excluding fringe benefits, with transitional exceptions for some roles. Provide the employment contract, qualifications and competent-authority evidence. Tax treatment does not grant work or residence permission.

A 15% rate may apply to qualifying employment income. The initial benefit period is five years, with up to two further five-year extensions subject to conditions and the statutory end date.

The consolidated rules took effect on 1 January 2026 for year of assessment 2027. The listed legacy schemes closed to new applications after 31 December 2025. Existing beneficiaries have specific transition rules, not a new open application under an old scheme.