Also: The 50,000 Euro needed for the Stamp 0...is this before or after tax (i.e Net or Gross)

Hope someone with recent experience can give you help with a lot of your questions. I looked at Stamp 0 beginning 4-5 years ago and learned a few things that you should take into consideration.

1) The rules state that income requirements are net. But there is no definition of net in the rules.

2) Yes, your financials have to be completed by an Irish accountant. Maybe one can answer your question of net vs. gross income.

3) The rules state that you have to be present in Ireland when you apply for a Stamp 0. But I am not sure if this is a hard and fast rule. The origins of Stamp 0 are from a time when many foreigners where living illegally in Ireland and the State decided to allow them to avoid deportation only if they could meet certain conditions to help insure they would not become a burden on the State. I would not be surprised if people hire an Irish accountant while outside of Ireland to put together the application and then when they are ready to apply, travel to Ireland on a tourist visa. You could then return to your home and wait for their decision. While in Ireland you could meet with your accountant and maybe an immigration solicitor (although many people don't recommend one), open up an Irish bank account and start looking for housing.

4) You should know that INIS published new rules for Stamp 0 in 2016 but never implemented them. If implemented, the rules would slightly lower the income requirements, offer a formal path to citizenship but impose quotas and age restrictions. One reason these new rules were not implemented is that Ireland wants the US to approve work visas for Irish citizens known as E-3 visas for those wanting to live in the States. Ireland is offering what they call easier Stamp 0 requirements in exchange for the US Congress approving these new E-3 visas. But so far, the US Congress has failed to pass this legislation.

One reason I decided not to apply was because I did not know how INIS would interpret the rules and I did not want a rejection to be on my record if I applied again in the future. The rules have never been well written and decisions were/are made more on a case by case basis than by strict application.

5) You should also be aware that Stamp 0 does not grant a path to citizenship and I assume one cannot easily change visa categories. As with some other countries, a change in visa category might require you to go back to your home country and reapply for the new visa.

For some more detail on the problems with Stamp 0, please take a look at this petition that asks Ireland to make the rules clearer and easier.

https://www.change.org/p/help-the-global-irish-retire-to-ireland?recruiter=566267855&recruited_by_id=82319fa0-423c-11e6-b255-87e2fda5b545&utm_source=share_petition&utm_medium=copylink&utm_campaign=petition_dashboard

There are  number of articles on Irishcentral.com offering background on some of these issues. PM me for further detail if interested.

Best of luck, Kevin

@kevincallaghan  Sure would be nice to have a permanent retiree type Stamp that would not have to be renewed every year, say if you are a property owner over there.  It would be nice to know that after spending a good chunk of money to build a house there, that I won't be limited to only 90 days there.  By the way, I have even tried to get clarity on the non-visa U.S. visitation limit of 90 days (is it 90 days at a time, or is it 90 days total for the year?) thinking perhaps I won't need one if I travel regularly back and forth between my U.S. home and my Irish home (current completion est. of 2022) -- but I have not been able to get clarity on that either. 

Susan, those are good questions that may not have a written policy for. You may know that Ireland is not part of Shenghen area so the Shenghen 90 days every 180 days does not apply to Irish tourism. It appears that there are no precise rules only guidelines but I am certain that you will not be able to stay in Ireland under a non-visa visitation for more than 90 days in followed by 90 days out. Could be less if the immigration agent at the airport believes that you are possibly trying to retire to Ireland. They can stamp your passport with less than 90 day stays if they so desire. They have this power. They also have the power to turn you around and prohibit you from entering the country. Please travel to Ireland with documents confirming your ties to Canada and your ability to cover your expenses while in Ireland, This would include proof of Canadian residence, proof of sufficient means (current bank statements) and proof of Canadian employment if you have it. I would not expect these rules to be changed any time soon.  Good luck.