30% expat facility uses cohort-specific transitional rules

The 2024 legislation created a 30%/20%/10% phase-down for affected entrants, while pre-2024 users retain transitional treatment. The government describes a planned partial reversal from 2027, but explicitly says its effective date is not final and remains subject to both houses of parliament. The 2026 expertise salary test is more than €48,013, or €36,497 for a qualifying under-30 master’s graduate.