Ireland · Work

Ireland Intra-company transfer permit

Income needed: from €37k a year ≈ $41k

Intra-Company Transfer Employment Permit

Checked against official sources on 12 Oct 2026Change log

Key facts

Intra-company transfer permit is a work route for Ireland. Applicants need income from €37k a year ≈ $41k. You can stay 2 yrs, renewable. Checked 2026-10-12 against the official source.

Money needed: from €37k a year ≈ $41k
Government fees: €500 ≈ $560 · €1,000 ≈ $1,120
First stay: 2 yrs

Cost, time and long term

To apply: 2 government fees listed below; income to show from €37k/yr ≈ $41k. No lawyer or agent fee is included.

Government fees€500 ≈ $560 · €1,000 ≈ $1,120

EUR 500 (≈ $560)Processing fee for a new permit of 6 months or less; EUR1,000 (≈ $1,120) for 6 to 24 months. 90% is refunded if the application is unsuccessful.
EUR 1,000 (≈ $1,120)Processing fee for a new permit of 6 to 24 months.

Shown, not spent€50k+/yr ≈ $55k · €37k+/yr ≈ $41k

EUR 49,523 a year (≈ $55,300)Senior management and key personnel: minimum annual remuneration.
EUR 36,605 a year (≈ $40,900)Trainees on a training programme: minimum annual remuneration.

RenewalRenewable, 5 years max

Granted for up to 24 months at first and can be extended to a maximum stay of 5 years.

Department of Enterprise, Tourism and Employment

Permanent residenceTime here doesn't count

Intra-Company Transfer holders do not accrue time toward long term residency because the employment is temporary.

Department of Enterprise, Tourism and Employment

Why this route may not fit

Check this before you apply.

Time on this route is capped at 5 years in total
Time on this route doesn't count toward permanent residence
Needs a job offer from an employer in Ireland
Not open to EU, EEA or Swiss passports, or passports from United Kingdom

What you'll need

Who can apply4

The applicant is a non-EEA senior manager, key person or trainee employed by the overseas branch of a multinational.
Senior managers and key personnel have worked for the overseas company for at least 6 months before the transfer; trainees for at least 1 month.
Trainees transfer for training for at most 12 months under a detailed training programme.
The Irish branch is registered, trading and linked to the foreign employer as subsidiary, sister company or by agreement.

What you must show2

Minimum annual remuneration of EUR49,523 (≈ $55,300) for senior management and key personnel, or EUR36,605 (≈ $40,900) for trainees.
Processing fee of EUR500 (≈ $560) for a permit of 6 months or less, or EUR1,000 (≈ $1,120) for 6 to 24 months.

Steps1

Apply on Employment Permits Online at least 12 weeks before the start date.

After you arrive1

Holders must return to their country of origin when the transfer ends.

When you become tax resident

How Ireland decides tax residence and treats foreign-source income, from its tax records.

Stay on this route

Up to 5 years in total

Tax residence

At least 183 days in a tax yearResident if present in Ireland 183 days or more in the tax year.
At least 280 days in the current and preceding tax year combinedResident if present 280 days or more across two years, provided more than 30 days are spent in Ireland in the current year.

Foreign-source income

Remittance basis (non-dom)

An individual resident in Ireland who is not Irish-domiciled is taxed on foreign-sourced income and foreign capital gains only to the extent they are remitted to Ireland; Irish-source income is taxed in full and the income of a non-Irish employment is taxable on the remittance basis only for duties performed outside Ireland.

Special regime

Remittance basis for residents who are not Irish-domiciled · Tax relief

All tax rules for Ireland Tax records checked 10 Oct 2026

Official site

Full official text

Employment permit for senior management, key personnel or trainees transferred from an overseas branch of a multinational to its Irish branch; the employee can stay on the foreign payroll. ^{1 2}

What you must show and pay

Income of at least EUR 49,523 a year (≈ $55,300) · Senior management and key personnel: minimum annual remuneration. ¹
Income of at least EUR 36,605 a year (≈ $40,900) · Trainees on a training programme: minimum annual remuneration. ¹
A fee of EUR 500 (≈ $560) · Processing fee for a new permit of 6 months or less; EUR1,000 (≈ $1,120) for 6 to 24 months. 90% is refunded if the application is unsuccessful. ¹
A fee of EUR 1,000 (≈ $1,120) · Processing fee for a new permit of 6 to 24 months. ¹

Requirements

The applicant is a non-EEA senior manager, key person or trainee employed by the overseas branch of a multinational. ¹
Senior managers and key personnel have worked for the overseas company for at least 6 months before the transfer; trainees for at least 1 month. ¹
Trainees transfer for training for at most 12 months under a detailed training programme. ¹
The Irish branch is registered, trading and linked to the foreign employer as subsidiary, sister company or by agreement. ¹
Minimum annual remuneration of EUR49,523 (≈ $55,300) for senior management and key personnel, or EUR36,605 (≈ $40,900) for trainees. ¹
Processing fee of EUR500 (≈ $560) for a permit of 6 months or less, or EUR1,000 (≈ $1,120) for 6 to 24 months. ¹
Apply on Employment Permits Online at least 12 weeks before the start date. ¹
Holders must return to their country of origin when the transfer ends. ¹

Stay

Up to 24 months at first; extendable to a maximum stay of 5 years.
First stay: up to 24 months, decided case by case.
Renewable, subject to the conditions in force at renewal.

Nationality

Non-EEA nationals; EU, EEA, Swiss and UK citizens do not need this permission. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.

Work

Work for the Irish branch in the position on the permit; the employee may stay on the foreign payroll.

Family

A spouse, partner and minor children can join through family reunification: intra-company transferees are Category B sponsors with no waiting period, and the spouse or partner is given Stamp 1G. They cannot get a Dependant/Partner/Spouse Employment Permit; the employment permits page says they must apply for an employment permit in their own right.

Checked 2026-10-12

Official sources

Intra-Company Transfer Employment Permit · Department of Enterprise, Tourism and Employment · checked 2026-10-11
Policy on non-EEA family reunification (12 June 2026) · Immigration Service Delivery (Department of Justice, Home Affairs and Migration) · checked 2026-10-11

Intra-company transfer permit and its alternatives

Route	Money needed	Stay	Work
Intra-company transfer permit	Needs income from €37k a year ≈ $41k	2 yr, renewable	–
Critical Skills permit	Needs income from €37k a year ≈ $41k	2 yr, renewable	Yes
General Employment permit	Needs income from €33k a year ≈ $37k	2 yr, renewable	–
Blue Card Portugal	Needs income from €1,726 a month ≈ $1,930	2 yr, renewable	Limited
Employee visa Spain	–	1 yr, renewable	Limited

Questions people ask

How much money do I need for the Intra-company transfer permit?

Income of at least EUR 49,523 a year (≈ $55,300). Senior management and key personnel: minimum annual remuneration. Income of at least EUR 36,605 a year (≈ $40,900). Trainees on a training programme: minimum annual remuneration. A fee of EUR 500 (≈ $560). Processing fee for a new permit of 6 months or less; EUR1,000 (≈ $1,120) for 6 to 24 months. A fee of EUR 1,000 (≈ $1,120). Processing fee for a new permit of 6 to 24 months.

How long can I stay on the Intra-company transfer permit?

Up to 24 months at first; extendable to a maximum stay of 5 years.

Can I work on the Intra-company transfer permit?

Work for the Irish branch in the position on the permit; the employee may stay on the foreign payroll.

Can I bring my family on the Intra-company transfer permit?

A spouse, partner and minor children can join through family reunification: intra-company transferees are Category B sponsors with no waiting period, and the spouse or partner is given Stamp 1G.

Who can apply for the Intra-company transfer permit?

Does the Intra-company transfer permit lead to permanent residence in Ireland?

Time on the Intra-company transfer permit doesn't count toward permanent residence in Ireland.

Is there a tax break for Intra-company transfer permit holders in Ireland?

Ireland: remittance basis for residents who are not Irish-domiciled: An individual resident in Ireland who is not Irish-domiciled is taxed on foreign-sourced income and foreign capital gains only to the extent they are remitted to Ireland; Irish-source income is taxed in full and the income of a non-Irish employment is taxable on the remittance basis only for duties performed outside Ireland. It's separate from the visa and has its own conditions.

Tax

Special regime

Ireland: remittance basis for residents who are not Irish-domiciled

Tax relief

Foreign-source income: Remittance basis (non-dom)

Details

On: Actual sums remitted to Ireland out of foreign-source income

Taxed on

Actual sums remitted to Ireland out of foreign-source income (Schedule D Case III) and foreign gains; Irish-source income and Irish gains on the arising basis at ordinary rates (20% standard rate band and 40% higher rate in the Revenue example for 2026).

Who it applies to

Resident in Ireland for the tax year and satisfies Revenue that they are not domiciled in the State (section 71 TCA 1997).

Exclusions

Duties of a non-Irish employment performed in Ireland are taxed under Schedule E on the arising basis.
UK-source income is taxed on the arising basis (section 18 FA 2008).
Other statutory exceptions are listed in Part 7 of the manual.

Days in the country

At least 183 days in tax year · Resident if present in Ireland 183 days or more in the tax year.
At least 280 days in current and preceding tax year combined · Resident if present 280 days or more across two years, provided more than 30 days are spent in Ireland in the current year.

Tax residence

Residence is by days of presence under section 819 TCA 1997; domicile is a separate general-law concept.

Visas

Not tied to a visa; SARP is a separate employment-income relief.

Other taxes

USC and PRSI follow their own rules; the Revenue manual notes the remittance basis is also available for foreign gains.

Checked against official sources on 10 Oct 2026Change log

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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

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How this was checked

Checked on 2026-10-12 against 2 official sources. Status: verified against the official sources.

Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.

Intra-Company Transfer Employment Permit · Department of Enterprise, Tourism and Employment · checked 2026-10-11
Policy on non-EEA family reunification (12 June 2026) · Immigration Service Delivery (Department of Justice, Home Affairs and Migration) · checked 2026-10-11

Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.