Ireland's Critical Skills Employment Permit (CSEP) is the main route for skilled workers moving here — software developers, engineers, data specialists, doctors and more. It comes with a legal minimum salary, and those thresholds rose on 1 March 2026. Here's what they are, and — the part job ads never show — what each actually takes home after tax.
Thresholds are from the Department of Enterprise, Trade and Employment; take-home is computed with the IrishPAYE calculator at Budget 2026 rates for a single worker.
2026 permit salary thresholds and take-home
| Permit / threshold | Minimum salary | Take-home (yr) | Per month | Eff. rate |
|---|---|---|---|---|
| Recent graduate | €36,848 | €31,279 | €2,607 | 15.11% |
| Critical Skills — with a relevant degree | €40,904 | €34,230 | €2,853 | 16.32% |
| Critical Skills — without a relevant degree | €68,911 | €49,626 | €4,136 | 27.98% |
Which threshold applies to you
- €40,904 — Critical Skills with a relevant degree. The standard route for roles on the Critical Skills Occupations List where you hold a relevant qualification.
- €68,911 — Critical Skills without a relevant degree. A higher salary is required where you qualify on experience rather than a matching degree.
- €36,848 — recent graduate. A lower threshold where you obtained your qualification within the 12 months before applying.
These replaced the previous €38,000 / €64,000 thresholds and are part of a phased roadmap of increases through 2030, so expect them to rise again in future years.
Remember: it's a floor, not the going rate
The threshold is the legal minimum — not what the job pays. Most Critical Skills roles (software, data, engineering, finance, health) pay well above it, so your real take-home is usually higher. See typical pay for these roles in our take-home pay by job section, or run your exact offer through the calculator.
The tax upside of the Critical Skills route
Because the €40,904 threshold sits just under the €44,000 standard-rate band, a single worker on it pays income tax at only 20% and keeps about 84% of gross — a genuinely light effective rate. Cross into the higher band (as €68,911 does) and the marginal rate on the top slice jumps to around 47%. If you're weighing an offer, our guide to what an Irish salary really pays and your first payslip will help.
Frequently asked questions
What take-home does €68,911 give in Ireland?
About €49,626 a year — roughly €4,136 a month — for a single worker in 2026, an effective rate of around 28%.
Did the permit thresholds change in 2026?
Yes. From 1 March 2026 the Critical Skills thresholds rose to €40,904 (with a relevant degree) and €68,911 (without), up from €38,000 and €64,000. Always check the Department of Enterprise, Trade and Employment for the current figures before applying.
Where can I check take-home for my exact offer?
Use the take-home pay calculator and enter your salary, or browse take-home by job.