| Investment Criteria | € 280,000 | € 500,000 | € 500,000 | € 1,000,000 |
| In an Approved Fund | Real Estate | Real Estate | In Government Sanctioned Projects |
| Additional Benefits | •Work and Study | •Work and Study | •No Work and Study | •Work and Study |
| •Schengen Travel | •Schengen Travel | •Schengen Travel | •Schengen Travel |
| Stay Requirement | •7 Days a Year | •No Minimum Requirement | •No Minimum Requirement | •1 Day a Year |
| retain Residence |
| Route to Citizenship | •5 years of residency | •10 Years of residency | •7 Years of residency | •5 Years of residency |
| •7 Days a Year | •183 days a year | •183 days a year | •183 days a year |
| •Basic Language Test | •Language and Citizenship Test. | •Language and Citizenship Test | •No Language and Citizenship Test |
| Family Included | •Spouse | •Spouse | •Spouse | •Spouse |
| •Dependant Children, | •Dependant Children, | •Dependant Children, | •Dependant Children, |
| •Dependant Parents | •Dependant Parents | •Dependant Parents | •Dependant Parents |
| Tax Incentive Program | •Non Habitual Residents Tax Regime | •No Programme | •Under review | •Irish Resident |
| •0% on international passive income | •Non Domiciled Regime |
| •20% on local income | |
| Inheritance and Gift Tax | •No tax for direct descendants and ascendants | •Between 1-7% depending on region | •From 10% (immediate family) up to 40% | •33% above €335,000 depending on relation |
