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2026 DETE ThresholdsIreland Work Permits

Critical Skills Visa Salary Checker

For non-EEA tech professionals with a job offer in Ireland. Select your permit tier, enter your gross base salary exactly as stated in your contract, and instantly see whether it meets the DETE threshold, plus your projected net take-home after Irish income tax, USC, and PRSI.

Standard (degree holder)

€40,904

min gross base salary

No relevant degree

€68,911

min gross base salary

Recent Irish graduate

€36,848

min gross base salary

Step 1: Select your permit tier

Step 2: Enter your offer letter base salary

Enter your gross annual base salary exactly as it appears in your employment contract. Do not include bonus, RSUs, health cover, or any other compensation.

Common figures:

Salary meets the threshold

Your base salary of €45,000 clears the Standard Critical Skills threshold of €40,904 by €4,096.

The salary threshold is a minimum floor, not a market benchmark. Before signing, check that your base salary is competitive for your role and experience level.

€0Threshold: €40,904
€45,000 (+€4,096 vs threshold)

What €45,000 looks like after Irish tax

Income Tax, USC, and PRSI for a single person with standard credits. 2026 Budget rates.

Annual take-home

€37,027

Per month

€3,086

Income Tax

€5,200

Effective rate

17.7%

Gross salary€45,000
Income Tax-€5,200
USC-€883
PRSI (Class A, 4.2%)-€1,890
Net take-home€37,027

The gross-salary-only rule

DETE evaluates gross annual base salary only, as stated in your employment contract. Bonuses, RSUs, health insurance, pension contributions, car allowances, and relocation payments are all excluded, even if they are contractually guaranteed.

This is the most common source of rejected applications. A Software Engineer offered €38,000 base salary plus €30,000 in annual RSU vesting has a total compensation package of €68,000, but their CSEP application is rejected because only the €38,000 base counts.

The fix: negotiate the base salary above the threshold before signing the contract. Once signed, a salary amendment requires re-submission and delays processing.

Read the full guide: Ireland Critical Skills Visa: Salary Thresholds, the Gross-Only Rule, and the Five Rejection Traps

Frequently asked questions

1

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

The minimum gross annual base salary is €40,904 for degree-qualified applicants in eligible occupations (the Standard tier). Applicants without a relevant degree must meet a higher threshold of €68,911. Recent graduates of Irish institutions (within the last two years) qualify for a lower threshold of €36,848. These are DETE figures effective 2026.

2

What counts as salary for the Critical Skills Permit threshold?

Only gross annual base salary as stated in your employment contract counts toward the Minimum Annual Remuneration (MAR). Bonuses, RSUs, stock options, health insurance, pension contributions, car allowances, relocation payments, and sign-on payments are all excluded. This catches many tech applicants off-guard because big-tech compensation packages are heavily weighted toward equity and variable pay.

3

Can I use a guaranteed bonus to meet the salary threshold?

No. Even a contractually guaranteed bonus is excluded from the MAR calculation in most cases. DETE evaluates base salary only. If your base salary falls short by any amount, even €1, your application will be rejected. The fix is to negotiate the base salary upward before signing the contract.

4

What tech roles qualify for the Critical Skills Employment Permit?

Roles must appear on DETE's Critical Skills Occupations List. Common qualifying tech roles include Software Engineer, Data Engineer, Cloud and Platform Engineer, AI and ML Engineer, DevOps and SRE, Cybersecurity Engineer, Solutions Architect, and Product Manager (technical). The role title in your employment contract must match an eligible occupation on the current list. Verify against the official DETE list before submitting.

5

What happens if my salary is below the threshold by a small amount?

Your application will be rejected. DETE does not round up, does not accept partial shortfalls, and has no appeals process for salary-related rejections. A salary of €40,900 against a threshold of €40,904 is a €4 shortfall and a rejected application. If your current offer is below the threshold, negotiate the base salary with your employer before the contract is signed. Once signed, changing the salary requires a contract amendment and re-submission.

6

Does the Critical Skills Permit threshold apply to part-time roles?

The threshold applies to the annualised equivalent of your salary. If your role is less than full-time, DETE calculates what the salary would be on a full-time basis and compares that against the threshold. A 0.8 FTE role at €44,000 annualised falls to a €35,200 effective salary, below the €40,904 threshold, and would be rejected.

7

How long does a Critical Skills Employment Permit last?

A Critical Skills Employment Permit is initially granted for two years. After two years, you can apply for a Stamp 4 permission, which allows you to work without an employment permit and to change employer without restriction. After five years of continuous residence on the right permissions, you may be eligible to apply for Irish citizenship.

8

Can I bring my family to Ireland on a Critical Skills Permit?

Yes. Critical Skills Employment Permit holders are eligible to apply for a Dependant Partner or Spouse Employment Permit, which allows an accompanying spouse or partner to work in Ireland without restriction, in any role, from the moment you receive your Critical Skills Permit. This is a significant advantage over many other permit categories.

9

What is the 50:50 rule for the Critical Skills Permit?

Irish employment permit law prohibits a company from employing more than 50% non-EEA nationals. If your prospective employer has already reached that threshold, no further Critical Skills Permits can be granted regardless of your qualifications or salary. Waivers exist for Enterprise Ireland-backed and IDA-backed companies. Ask HR to confirm their non-EEA headcount percentage before you submit your application.

10

Is the Critical Skills Permit salary threshold the same as a fair market salary?

No. The threshold is a statutory minimum floor designed to prevent exploitation, not a benchmark for competitive pay. For most tech roles in Ireland, the market median is significantly above the €40,904 floor. A Software Engineer at mid-level in Dublin earns a median of €75,000 to €90,000. Accepting an offer at or near the threshold means accepting below-market pay. Use the salary benchmarks linked below to check where your offer sits relative to the market before signing.