---
title: "Ireland Intra-company transfer permit: from €36.6k/yr needed"
url: https://settleanywhere.com/countries/ireland/intra-company-transfer-permit/
lang: en
updated: 2026-10-12
---

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 2026 [Change log](https://settleanywhere.com/changes/)

- **Income needed:** from €37k a year ≈ $41k (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 for 6 to 24 months. 90% is refunded if the application is unsuccessful. A fee of EUR 1,000 (≈ $1,120) · Processing fee for a new permit of 6 to 24 months.)
- **First stay:** 2 yrs (Up to 24 months at first; extendable to a maximum stay of 5 years.)
- **Who can apply:** Most passports (Non-EEA nationals; EU, EEA, Swiss and UK citizens do not need this permission.)
- **Spouse work:** Needs a 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. 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.)
- **Tax angle:** Tax relief (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.)

## 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.

**Renewal: Renewable, 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](https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/permit-types/intra-company-transfer-employment-permit/)

**Permanent residence: Time 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](https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/permit-types/intra-company-transfer-employment-permit/)

## 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 apply

- 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 show

- 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.

#### Steps

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

#### After you arrive

- 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 year** Resident if present in Ireland 183 days or more in the tax year.
- **At least 280 days in the 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.
- **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](https://settleanywhere.com/countries/ireland/tax/) Tax records checked 10 Oct 2026

**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. (sources 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. (source 1)
- Income of at least EUR 36,605 a year (≈ $40,900) · Trainees on a training programme: minimum annual remuneration. (source 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. (source 1)
- A fee of EUR 1,000 (≈ $1,120) · Processing fee for a new permit of 6 to 24 months. (source 1)

#### Requirements

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

1. [Intra-Company Transfer Employment Permit](https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/permit-types/intra-company-transfer-employment-permit/) · Department of Enterprise, Tourism and Employment · checked 2026-10-11
2. [Policy on non-EEA family reunification (12 June 2026)](https://www.irishimmigration.ie/wp-content/uploads/2026/06/Family-Reunification-Policy-12-June-2026.pdf) · 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](https://settleanywhere.com/countries/ireland/critical-skills-employment-permit/) | Needs income from €37k a year ≈ $41k | 2 yr, renewable | Yes |
| [General Employment permit](https://settleanywhere.com/countries/ireland/general-employment-permit/) | Needs income from €33k a year ≈ $37k | 2 yr, renewable | – |
| [Blue Card](https://settleanywhere.com/countries/portugal/eu-blue-card/) Portugal | Needs income from €1,726 a month ≈ $1,930 | 2 yr, renewable | Limited |
| [Employee visa](https://settleanywhere.com/countries/spain/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?

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.

### 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](https://settleanywhere.com/countries/ireland/tax/#tax-ie-remittance-basis-non-domiciled)

Tax relief

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

**Details**

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

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.

#### 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 2026 [Change log](https://settleanywhere.com/changes/)

[Full page →](https://settleanywhere.com/countries/ireland/tax/)

## More in Ireland

[Working Holiday](https://settleanywhere.com/countries/ireland/working-holiday/) [Start-up Entrepreneur (STEP)](https://settleanywhere.com/countries/ireland/start-up-entrepreneur-programme/) [Student permission](https://settleanywhere.com/countries/ireland/student-stamp-2/) [Irish citizenship by descent](https://settleanywhere.com/countries/ireland/citizenship-foreign-births-register/) [Graduate programme](https://settleanywhere.com/countries/ireland/third-level-graduate-programme/)

## Work visas elsewhere

[🇬🇪 IT sector permit](https://settleanywhere.com/countries/georgia/it-residence-permit/) [🇮🇹 Blue Card](https://settleanywhere.com/countries/italy/eu-blue-card/) [🇬🇷 Large-company director permit](https://settleanywhere.com/countries/greece/company-executive-b3/) [🇩🇪 Blue Card](https://settleanywhere.com/countries/germany/eu-blue-card/) [🇫🇷 Talent · Company officer](https://settleanywhere.com/countries/france/talent-corporate-officer/) [🇬🇧 Graduate visa](https://settleanywhere.com/countries/united-kingdom/graduate-visa/)

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

## 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.

1. [Intra-Company Transfer Employment Permit](https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/employment-permits/permit-types/intra-company-transfer-employment-permit/) · Department of Enterprise, Tourism and Employment · checked 2026-10-11
2. [Policy on non-EEA family reunification (12 June 2026)](https://www.irishimmigration.ie/wp-content/uploads/2026/06/Family-Reunification-Policy-12-June-2026.pdf) · 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](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.