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Effective 10 March 2025, all nationals of Eswatini, Lesotho and Nauru must obtain a visa prior to entering Ireland for business, work, study or family visit purposes or to transit through the country. Minister for Justice Jim O'Callaghan announced a new visa requirement for nationals of Eswatini, Lesotho and Nauru who seek to travel to Ireland. Transitional arrangements are in place for individuals who made travel arrangements (e.g., booked tickets to Ireland) before 10 March 2025 and have their travel to Ireland scheduled on or before 31 March 2025.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.