{"schemaVersion":1,"passportCode":"IE","passportUrl":"https://multipassrank.com/passport/ireland","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":null,"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"456ccdc58839a538a9ce8611b8e65a04e43a8c06b87dcfdcc90fc808f61cf6c4","notes":"Independent review of all 13 topics and 67 facts against all 16 cited primary sources, opened by this reviewer. USCIS and Hong Kong Immigration required direct HTTPS retrieval when the browser fetch failed; their substantive eligibility pages were read. Checked residence versus physical-presence cohorts, France's B2 requirement, Portugal's May 2026 transition and unresolved implementing details, and the India Act's ordinary route separately from special CAA provisions. Required and rechecked corrections preserving Ireland's discretionary dependent-young-adult student-residence exception and Singapore's continuous-stay and 183-day tax-concession conditions; Canada's tax-filing wording was also clarified. UAE Articles 8, 9 bis, 11 and 12 bis were checked in both extracted Arabic and rendered PDF pages, and the PDF was independently reached through ICP's current laws-and-legislation listing. Approval of UAE facts is limited to the explicitly dated 20 September 2021 consolidation and does not establish an open application route, later implementing measures or practical obtainability. Tax topics remain baseline individual frameworks, not personal tax calculations. Missing language levels, India renunciation procedure and UAE practical availability remain explicitly unresolved. No visa evidence, statistical indicators, rendering, promotion or deployment is approved by this record. Candidate hash binds this approval to the reviewed text."},{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"64932d3b70ab3dafd013ad115ddf2a151dbffcc9e8af04d7e7871cbf10e67f17","notes":"Independently opened all 11 cited official sources and checked all 19 facts across GB citizenship and IE, CA and HK individual-tax topics against their stated locators. UK Form AN is the July 2026 edition; the ordinary section 6(1) route, conditional absence discretion, B1 as one accepted language-evidence route, alternative evidence, exemptions and other-nationality warning are preserved. Irish summaries correctly distinguish residence, ordinary residence and domicile and retain the 30-day condition, arrival-election qualification and continuing foreign-income exceptions. Canadian summaries preserve factual ties, sojourning rather than all presence, part-year versus deemed residence and treaty overrides; non-resident withholding and filing are not collapsed into one procedure. All four Hong Kong authorities returned current official HTML through independent direct HTTPS requests when the browser fetcher failed. Hong Kong employment, business and property claims are conditional and confined to the individual baseline; neither universal foreign-income exemption nor a corporate FSIE conclusion is asserted. Rechecked the requested HKSAR-passport terminology correction. Candidate schema passed. Approval covers these exact candidate bytes and selected factual scope only, not complete personal legal/tax advice, other research batches, rendering or deployment."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"IE","topic":"citizenship","title":"Ireland Citizenship Requirements","summary":"Ireland's ordinary adult naturalisation route uses reckonable residence, including a continuous final year, rather than simply time since arrival.","scope":"Ordinary adult residence-based naturalisation; spouse, refugee, descent and minor routes need separate checks.","jurisdiction":"Irish citizenship","routeId":"ireland-naturalisation-2026","routeType":"naturalisation","facts":[{"id":"residence","label":"Five years within nine","text":"Normally five years of reckonable legal residence in the last nine, including the continuous year immediately before applying.","state":"documented","sourceIds":["ie-naturalisation"],"locator":"Core residency requirements — 5 in 9 rule","constraint":{"value":5,"unit":"years","basis":"legal_residence","withinYears":9,"cohort":"Ordinary adult applicant"}},{"id":"absences","label":"Final-year absences","text":"The guide allows 70 days away in the final year, with up to 30 more only for exceptional circumstances accepted by the Minister.","state":"conditional","sourceIds":["ie-naturalisation"],"locator":"70 Days Absence Rule"},{"id":"excluded","label":"Reckonable permission","text":"Stamp 2/2A student periods normally do not count, but a discretionary exception covers certain dependent young adults who arrived legally as children. Gaps in permission do not count.","state":"conditional","sourceIds":["ie-naturalisation"],"locator":"Time That Does Not Count; Reckonable Residence for Young Adults"},{"id":"language","label":"Language level","text":"No numeric language level is established by this pilot. Do not treat a missing level as a verified exemption.","state":"not_established","sourceIds":["ie-naturalisation"],"locator":"Eligibility and supporting-document guidance"},{"id":"application","label":"Prepare the application","text":"Check immigration-permission dates and provide identity and residence evidence for the required years through the official citizenship process.","state":"documented","sourceIds":["ie-naturalisation"],"locator":"Residency Proofs; How to prove your identity"}],"limits":["Reckonable residence and proof of residence are different checks. This is not an automatic entitlement or a processing-time estimate."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"456ccdc58839a538a9ce8611b8e65a04e43a8c06b87dcfdcc90fc808f61cf6c4","notes":"Independent review of all 13 topics and 67 facts against all 16 cited primary sources, opened by this reviewer. USCIS and Hong Kong Immigration required direct HTTPS retrieval when the browser fetch failed; their substantive eligibility pages were read. Checked residence versus physical-presence cohorts, France's B2 requirement, Portugal's May 2026 transition and unresolved implementing details, and the India Act's ordinary route separately from special CAA provisions. Required and rechecked corrections preserving Ireland's discretionary dependent-young-adult student-residence exception and Singapore's continuous-stay and 183-day tax-concession conditions; Canada's tax-filing wording was also clarified. UAE Articles 8, 9 bis, 11 and 12 bis were checked in both extracted Arabic and rendered PDF pages, and the PDF was independently reached through ICP's current laws-and-legislation listing. Approval of UAE facts is limited to the explicitly dated 20 September 2021 consolidation and does not establish an open application route, later implementing measures or practical obtainability. Tax topics remain baseline individual frameworks, not personal tax calculations. Missing language levels, India renunciation procedure and UAE practical availability remain explicitly unresolved. No visa evidence, statistical indicators, rendering, promotion or deployment is approved by this record. Candidate hash binds this approval to the reviewed text."},"url":"https://multipassrank.com/passport/ireland/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"IE","topic":"taxes","title":"Ireland Tax Residence and Foreign Income","summary":"Irish tax residence, ordinary residence and domicile are separate tests. Together they affect the treatment of Irish and foreign income.","scope":"Baseline individual income-tax context, not an assessment of domicile, treaty entitlement, remittance-basis eligibility or a special relief.","jurisdiction":"Ireland: individual income tax","facts":[{"id":"residence","label":"Annual and two-year day tests","text":"Tax residence normally follows 183 or more days in a calendar year, or 280 or more across that year and the preceding year. A year with 30 days or fewer does not make you resident under these tests.","state":"conditional","sourceIds":["top20-ie-residence"],"locator":"How to know if you are resident for tax purposes"},{"id":"days","label":"How days are counted","text":"Any part of a day normally counts. Revenue describes exceptions for staying airside and certain unavoidable departure delays. An arrival-year residence election is a separate, conditional option.","state":"conditional","sourceIds":["top20-ie-residence"],"locator":"A day; Can you choose to be tax resident?"},{"id":"worldwide","label":"Residence and domicile together","text":"A person who is both resident and domiciled in Ireland is generally taxed on worldwide income, subject to applicable treaty relief. Residence alone is not a complete description of every person's foreign-income treatment.","state":"conditional","sourceIds":["top20-ie-scope"],"locator":"Overview"},{"id":"ordinary-residence","label":"Obligations can continue after departure","text":"Three consecutive resident tax years establish ordinary residence from the fourth year. It continues for three tax years after leaving, potentially extending income-tax obligations; Revenue lists exceptions for particular foreign income.","state":"conditional","sourceIds":["top20-ie-ordinary"],"locator":"How to know if you are ordinarily resident for tax purposes"},{"id":"nonresident","label":"Irish income can remain taxable","text":"Someone neither resident nor domiciled can still owe tax on Irish-source income and foreign employment income for duties performed in Ireland. Ordinary residence and domicile must also be checked rather than treating departure as automatic exemption.","state":"conditional","sourceIds":["top20-ie-scope"],"locator":"Non-residents"}],"limits":["Domicile is not established by the passport shown on this page. Non-domiciled treatment, treaties and split-year relief need individual review.","This summary does not calculate tax rates, social insurance, capital taxes or filing liabilities."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"64932d3b70ab3dafd013ad115ddf2a151dbffcc9e8af04d7e7871cbf10e67f17","notes":"Independently opened all 11 cited official sources and checked all 19 facts across GB citizenship and IE, CA and HK individual-tax topics against their stated locators. UK Form AN is the July 2026 edition; the ordinary section 6(1) route, conditional absence discretion, B1 as one accepted language-evidence route, alternative evidence, exemptions and other-nationality warning are preserved. Irish summaries correctly distinguish residence, ordinary residence and domicile and retain the 30-day condition, arrival-election qualification and continuing foreign-income exceptions. Canadian summaries preserve factual ties, sojourning rather than all presence, part-year versus deemed residence and treaty overrides; non-resident withholding and filing are not collapsed into one procedure. All four Hong Kong authorities returned current official HTML through independent direct HTTPS requests when the browser fetcher failed. Hong Kong employment, business and property claims are conditional and confined to the individual baseline; neither universal foreign-income exemption nor a corporate FSIE conclusion is asserted. Rechecked the requested HKSAR-passport terminology correction. Candidate schema passed. Approval covers these exact candidate bytes and selected factual scope only, not complete personal legal/tax advice, other research batches, rendering or deployment."},"url":"https://multipassrank.com/passport/ireland/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ie-naturalisation","publisher":"Ireland — Immigration Service Delivery","title":"How to become an Irish citizen guide","url":"https://www.irishimmigration.ie/how-to-become-an-irish-citizen-guide/","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-ie-residence","publisher":"Irish Revenue","title":"How to know if you are resident for tax purposes","url":"https://www.revenue.ie/en/jobs-and-pensions/tax-residence/resident-for-tax-purposes.aspx","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-ie-scope","publisher":"Irish Revenue","title":"Tax residence: overview","url":"https://www.revenue.ie/en/jobs-and-pensions/tax-residence/index.aspx","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-ie-ordinary","publisher":"Irish Revenue","title":"How to know if you are ordinarily resident for tax purposes","url":"https://www.revenue.ie/en/jobs-and-pensions/tax-residence/ordinarily-resident-tax-purposes.aspx","language":"en","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"IE","providerEntityCode":"IRL","providerEntityName":"Ireland","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.949,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"IE","providerEntityCode":"IRL","providerEntityName":"Ireland","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":83.009756097561,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}