--- title: "Portugal Intra-company transfer requirements 2026: 1-year stay" url: https://settleanywhere.com/countries/portugal/ict-art124b/ lang: en updated: 2026-10-11 --- Portugal · Work # Portugal Intra-company transfer **First stay:** 1 yr Residence authorization for intra-company transferees, ICT (Art. 124-B REPSAE) First checked against official sources on 11 Oct 2026 [Rule changed 18 May 2026](https://settleanywhere.com/changes/2026-05-18-portugal-c53a9d/) [Change log](https://settleanywhere.com/changes/) - **First stay:** 1 yr (The permit is valid one year or the length of the transfer. It can be renewed up to three years for managers and specialists, and up to one year for trainee employees.) - **Who can apply:** Most passports (Non-EU/EEA/Swiss nationals) - **Spouse work:** Can work (Your spouse or partner may work in Portugal without a separate permit.) ## Key facts Intra-company transfer is a work route for Portugal. Checked 2026-10-11 against the official source. - **Government fees:** €114 ≈ $130 - **Processing:** Up to 90 days - **First stay:** 1 yr ## Cost, time and long term To apply: government fee €114 ≈ $130; decision: up to 90 days. No lawyer or agent fee is included. **Government fees: €114 ≈ $130** - EUR 114.3 (≈ $130) Fee for granting or renewing the temporary residence permit; EUR 85.80 (≈ $96) when applied for digitally. **Renewal: Renewable, 3 years max** Valid one year or the length of the transfer; it can be renewed up to three years in total for managers and specialists and up to one year for trainee employees. [Procuradoria-Geral Distrital de Lisboa](https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=920&tabela=leis) [AIMA](https://aima.gov.pt/pt/trabalhar/autorizacao-de-residencia-tde-ict-para-trabalhador-transferido-dentro-da-empresa-art-124-o-b) **Permanent residence: After 5 years of residence** Permanent residence needs five years on a temporary residence authorization; this permit is capped at three years, so more time on another permit is needed. [Procuradoria-Geral Distrital de Lisboa](https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=920&tabela=leis) **Citizenship: After 10 years of residence** Naturalisation needs 10 years of legal residence on any residence title or visa (7 years for nationals of Portuguese-speaking countries and EU states), plus Portuguese language and culture, and means of subsistence. [Diário da República / Assembleia da República](https://files.diariodarepublica.pt/1s/2026/05/09500/0000200020.pdf) **Processing: Up to 90 days** AIMA must decide a residence permit application within 90 days, extendable by 30 days in exceptional cases; renewals within 60 days. [Procuradoria-Geral Distrital de Lisboa](https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=920&tabela=leis) **Where to apply: Abroad or in-country** Apply with a residence visa, or without one at AIMA if you entered Portugal lawfully. [Procuradoria-Geral Distrital de Lisboa](https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=920&tabela=leis) [AIMA](https://aima.gov.pt/pt/trabalhar/autorizacao-de-residencia-tde-ict-para-trabalhador-transferido-dentro-da-empresa-art-124-o-b) **Presence rules: Stay rule** A temporary permit can be cancelled if you are away from Portugal without good reason for 6 consecutive months or 8 months in total during its validity, unless you worked or ran a business abroad. [Procuradoria-Geral Distrital de Lisboa](https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=920&tabela=leis) ## Why this route may not fit Check this before you apply. - Time on this route is capped at 3 years in total - Needs a job offer from an employer in Portugal - Not open to EU, EEA or Swiss passports ### What you'll need #### Who can apply - The host company and the company abroad belong to the same group. - The worker has 3 to 12 months of uninterrupted service in the group as manager or specialist, or 3 to 6 months as trainee employee. - The worker holds the qualifications for the role, or a higher-education diploma for a trainee employee. #### What you must show - The host company guarantees pay not lower than that of national workers in the same role. #### Documents - Employer declaration of the contract stating the manager, specialist or trainee status. - Employer document naming the host company, pay and working conditions during the transfer. - Proof that both companies belong to the same group, criminal record and health insurance where not covered. #### Steps 1. Applicants who entered Portugal lawfully do not need a residence visa. 2. Certified groups are exempt from several proofs and the visa is facilitated. #### After you arrive - The permit is valid one year or the transfer length and renewable up to three years for managers and specialists, one year for trainees. ## What happens at day 183 How Portugal decides tax residence and treats foreign-source income, from its tax records. - **Stay on this route:** **Up to 3 years in total** - **Tax residence:** - **More than 183 days in any 12-month period starting or ending in the tax year** Residence by presence. - **Foreign-source income:** Resident individuals are taxed on worldwide income, including foreign-source income, at progressive rates from 12.5% up to 48% on the 2026 brackets set by the 2026 State Budget (Lei 73-A/2025: first bracket up to EUR 8,342, (≈ $9,320) top rate above EUR 86,634 (≈ $96,800)), plus an additional solidarity rate of 2.5% on taxable income above EUR 80,000 (≈ $89,400) and 5% above EUR 250,000 (≈ $279,000); non-residents are taxed on Portuguese-source income. [All tax rules for Portugal](https://settleanywhere.com/countries/portugal/tax/) Tax records checked 11 Oct 2026 ## What you need to arrange - **Health insurance** Proof that both companies belong to the same group, criminal record and health insurance where not covered - **Police certificate and civil documents** Proof that both companies belong to the same group, criminal record and health insurance where not covered Taken from this route's requirements above. The authority's own list is the one that counts. **Full official text** Residence authorization for managers, specialists and trainee employees transferred within a company group to a host company in Portugal. (sources 1, 2, 3, 4) #### What you must show and pay - A fee of EUR 114.3 (≈ $130) · Fee for granting or renewing the temporary residence permit; EUR 85.80 (≈ $96) when applied for digitally. (source 3) #### Requirements - The host company and the company abroad belong to the same group. (sources 1, 2) - The worker has 3 to 12 months of uninterrupted service in the group as manager or specialist, or 3 to 6 months as trainee employee. (sources 1, 2) - The worker holds the qualifications for the role, or a higher-education diploma for a trainee employee. (sources 1, 2) - The host company guarantees pay not lower than that of national workers in the same role. (sources 1, 2) - Employer declaration of the contract stating the manager, specialist or trainee status. (source 1) - Employer document naming the host company, pay and working conditions during the transfer. (source 1) - Proof that both companies belong to the same group, criminal record and health insurance where not covered. (source 1) - Applicants who entered Portugal lawfully do not need a residence visa. (sources 1, 2) - Certified groups are exempt from several proofs and the visa is facilitated. (source 2) - The permit is valid one year or the transfer length and renewable up to three years for managers and specialists, one year for trainees. (sources 1, 2) #### Stay - The permit is valid one year or the length of the transfer. It can be renewed up to three years for managers and specialists, and up to one year for trainee employees. - Initial permitted stay: 12 months. - Renewable, subject to the conditions in force at renewal. #### Nationality Non-EU/EEA/Swiss nationals Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia. #### Work Work for the host company during the transfer. #### Family Your spouse or partner may work in Portugal without a separate permit. Checked 2026-10-11 ## Official sources 1. [Residence authorization for intra-company transferees (ICT), Art. 124-B](https://aima.gov.pt/pt/trabalhar/autorizacao-de-residencia-tde-ict-para-trabalhador-transferido-dentro-da-empresa-art-124-o-b) · AIMA · checked 2026-10-10 2. [Lei n.º 23/2007 (Foreigners Law, REPSAE), consolidated text current to Lei n.º 62/2026 of 10 September 2026](https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=920&tabela=leis) · Procuradoria-Geral Distrital de Lisboa (consolidated legislation) · checked 2026-10-10 · published 2026-09-10 3. [AIMA table of fees for residence and stay procedures (Portaria 307/2023 as consolidated, in force from 1 March 2026)](https://aima.gov.pt/documents/tabela-de-taxas-e-demais-encargos-a-cobrar-pelos-procedimentos-administrativos.pdf) · Agency for Integration, Migration and Asylum (AIMA) · checked 2026-10-11 · published 2026-03-01 4. [AIMA family reunification, Article 98(2) in Portugal](https://aima.gov.pt/pt/viver/reagrupamento-familiar-com-familiar-em-territorio-nacional-art-98-o-n-o-2) · AIMA · checked 2026-10-10 5. [Lei Orgânica n.º 1/2026 of 18 May (amends the Nationality Law, Law 37/81)](https://files.diariodarepublica.pt/1s/2026/05/09500/0000200020.pdf) · Diário da República / Assembleia da República · checked 2026-10-11 ## Intra-company transfer and its alternatives | Route | Money needed | Stay | Work | | --- | --- | --- | --- | | Intra-company transfer | – | 1 yr, renewable | – | | [Blue Card](https://settleanywhere.com/countries/portugal/eu-blue-card/) | Needs income from €1,726 a month ≈ $1,930 | 2 yr, renewable | Limited | | [Cultural activity permit](https://settleanywhere.com/countries/portugal/cultural-art90/) | – | 2 yr, renewable | – | | [Highly qualified permit](https://settleanywhere.com/countries/portugal/highly-qualified-art90/) | Needs income from €1,074 a month ≈ $1,200 | 2 yr, renewable | – | | [Researcher permit](https://settleanywhere.com/countries/portugal/researcher-art91b/) | – | 2 yr, renewable | – | ## Questions people ask ### How much money do I need for the Intra-company transfer? A fee of EUR 114.3 (≈ $130). Fee for granting or renewing the temporary residence permit; EUR 85.80 (≈ $96) when applied for digitally. ### How long can I stay on the Intra-company transfer? The permit is valid one year or the length of the transfer. ### How long does the Intra-company transfer take to process? AIMA must decide a residence permit application within 90 days, extendable by 30 days in exceptional cases; renewals within 60 days. ### Can I work on the Intra-company transfer? Work for the host company during the transfer. ### Can I bring my family on the Intra-company transfer? Your spouse or partner may work in Portugal without a separate permit. ### Who can apply for the Intra-company transfer? Non-EU/EEA/Swiss nationals Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia. ### Does the Intra-company transfer lead to permanent residence in Portugal? Time on the Intra-company transfer counts toward permanent residence in Portugal, which the rules allow after 5 years of residence. Time on the Intra-company transfer counts toward citizenship, which the rules allow after 10 years of residence. ### How are Intra-company transfer holders taxed in Portugal? No special regime in our records is tied to the Intra-company transfer. The standard rules apply: Resident individuals are taxed on worldwide income, including foreign-source income, at progressive rates from 12.5% up to 48% on the 2026 brackets set by the 2026 State Budget (Lei 73-A/2025: first bracket up to EUR 8,342, (≈ $9,320) top rate above EUR 86,634 (≈ $96,800)), plus an additional solidarity rate of 2.5% on taxable income above EUR 80,000 (≈ $89,400) and 5% above EUR 250,000 (≈ $279,000); non-residents are taxed on Portuguese-source income. ## More in Portugal [Working Holiday](https://settleanywhere.com/countries/portugal/working-holiday-youth-mobility/) [D8 nomad visa](https://settleanywhere.com/countries/portugal/d8-remote-work-residence/) [D8 nomad (temporary stay)](https://settleanywhere.com/countries/portugal/d8-temporary-stay-remote-work/) [Startup Visa](https://settleanywhere.com/countries/portugal/startup-visa-89-4/) [D2 freelancer visa](https://settleanywhere.com/countries/portugal/independent-d2-89-1/) [Work permit](https://settleanywhere.com/countries/portugal/employment-residence-88-1/) [Teaching permit](https://settleanywhere.com/countries/portugal/teaching-art90/) [Volunteer permit](https://settleanywhere.com/countries/portugal/volunteer-art94/) ## Work visas elsewhere [🇪🇸 EU Blue Card](https://settleanywhere.com/countries/spain/eu-blue-card/) [🇬🇪 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/) ≈ 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 2026-10-11 against 5 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. [Residence authorization for intra-company transferees (ICT), Art. 124-B](https://aima.gov.pt/pt/trabalhar/autorizacao-de-residencia-tde-ict-para-trabalhador-transferido-dentro-da-empresa-art-124-o-b) · AIMA · checked 2026-10-10 2. [Lei n.º 23/2007 (Foreigners Law, REPSAE), consolidated text current to Lei n.º 62/2026 of 10 September 2026](https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?nid=920&tabela=leis) · Procuradoria-Geral Distrital de Lisboa (consolidated legislation) · checked 2026-10-10 3. [AIMA table of fees for residence and stay procedures (Portaria 307/2023 as consolidated, in force from 1 March 2026)](https://aima.gov.pt/documents/tabela-de-taxas-e-demais-encargos-a-cobrar-pelos-procedimentos-administrativos.pdf) · Agency for Integration, Migration and Asylum (AIMA) · checked 2026-10-11 4. [AIMA family reunification, Article 98(2) in Portugal](https://aima.gov.pt/pt/viver/reagrupamento-familiar-com-familiar-em-territorio-nacional-art-98-o-n-o-2) · AIMA · checked 2026-10-10 5. [Lei Orgânica n.º 1/2026 of 18 May (amends the Nationality Law, Law 37/81)](https://files.diariodarepublica.pt/1s/2026/05/09500/0000200020.pdf) · Diário da República / Assembleia da República · checked 2026-10-11 Tracked since 2026-10-10. 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.