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23 September 2026

Ireland approves drafting of Citizenship Amendment Bill proposing stricter naturalization requirements

On 9 September 2026, the Irish government approved the priority drafting of the Irish Nationality and Citizenship Bill 2026. The proposed legislation would amend the eligibility requirements for Irish citizenship by naturalization, including changes to residence, language, civics and self-sufficiency criteria. The bill will now proceed to publication and pre-legislative scrutiny before progressing through the legislative process. If enacted, the reforms would represent a significant change to Ireland's naturalization regime and may impact workforce planning for employers that rely on internationally mobile talent. The timing of the bill’s enactment or implementation remains uncertain and will be determined through the parliamentary process.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-2021

 
 

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