Intra-Company Transfer Employment Permit
Residency route facts
Identity
| Official name (local) | Intra-Company Transfer Employment Permit as of 2026-08-11[1][2] English is an official language of Ireland; no Irish-language official name appears in the sources read. |
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| Official name (English) | Intra-Company Transfer Employment Permit as of 2026-08-11[1][2] |
| Legal basis | Employment Permits Act 2024, as amended; Employment Permits Regulations 2024 as of 2026-08-11[2][3] |
| Instrument type | Recorded at the source, but not reducible to a single value as of 2026-08-11[2] |
Who can apply
Permit terms
| Initial duration | up to 24 months as of 2026-08-11[1][2] "Applications may be granted for a maximum period of up to 24 months in the first instance." DETE also states the duration is the defined period given with regard to the transfer, so 24 months is a ceiling on the first grant. |
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| How the initial term is set | matches the assignment |
| Renewable | Yes as of 2026-08-11[2] A renewal may be made within four months before expiry. |
| Maximum total duration | 5 years as of 2026-08-11[2] "[M]ay be extended upon application to a maximum stay of 5 years." A trainee transfers for training purposes for a maximum of 12 months. |
| Work rights | employment only as of 2026-08-11[2] The holder works for the connected person (the Irish branch) while remaining on the foreign employer's payroll. A new permit for a different employer cannot be considered within nine months, except that DETE will permit an ICT trainee to apply for a Critical Skills or General Employment Permit during that period. |
Permanent residence and citizenship
| Counts toward permanent residence | No as of 2026-08-11[2] "Holders of Intra-Company Transfer Employment Permits do not accrue rights for long term residency purposes as the Employment Permit is available on the basis that the employment is temporary." This is the only route in this record for which a source states in terms that time does not count. |
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Requirements
| Job offer required | Yes as of 2026-08-11[2] Not an open-market job offer: the permit requires an existing employment relationship with the foreign employer and a transfer to a connected Irish person. Senior management and key personnel must have worked for the overseas company for at least six months before transfer; trainees for at least one month. |
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| Salary threshold | |
| Labour-market test | Not established from a qualifying source |
| Qualification requirement | equivalent experience, regulated profession as of 2026-08-11[2] Alternatives applied at assessment rather than named credentials: key personnel must possess specialist knowledge essential to the establishment's service, research equipment, techniques or management, and DETE states that account will be taken of whether the person has a high level of qualification or experience relating to the type of work or trade requiring specific technical knowledge, including membership of an accredited profession. |
| Employer sponsorship | Yes as of 2026-08-11[2] The connected person (the Irish branch) must make the application. Both the connected person and the foreign employer must be engaged in substantive business operations, and the two must be linked — one a subsidiary of the other, both subsidiaries of a holding company, or parties to an agreement to carry on business or provide services with each other in more than one state. Documentary evidence of the link is required; a simple representative presence in Ireland is not sufficient. |
| Paid in-country | No as of 2026-08-11[2] The permit expressly provides for the employee to stay on the foreign payroll, which DETE describes as its main attraction. The foreign employer is solely responsible for the basic salary reaching the National Minimum Wage; either the foreign employer or the connected person may pay the board, accommodation and health insurance components. |
| Job-search route | No as of 2026-08-11[2] Not a job-search instrument. |
Process
| Where to apply from | from abroad only as of 2026-08-11[2] |
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| Statutory processing time | Not established from a qualifying source No statutory decision period is stated. An application must be received at least 12 weeks before the proposed employment start date. |
| Observed processing time | Not established from a qualifying source |
| Fees |
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Physical presence
| none stated | to keep the permit as of 2026-08-11[2] No day count or absence rule is stated. The continuing conditions are employment by the foreign employer and performance of duties for, or participation in the training programme of, the connected person; the permit must be returned within four weeks of cessation. This records the absence of a stated rule. |
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Family inclusion
| Family members may be included | Yes as of 2026-08-11[4][5] ISD's financial-thresholds page lists intra-company transferees as Category B sponsors, who may be joined immediately by a spouse, civil partner, de facto partner or (for a minor) parent, and by other family members after two years on an eligible permission. DETE's ICT page addresses only the employment permit and states that spouses, partners and dependants are not eligible for a Dependant/Partner/Spouse Employment Permit; the two are consistent — the family may reside but not work without a permit of their own. |
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| Eligible relations | spouse, registered partner, unmarried partner, minor child as of 2026-08-11[5] Category B immediate reunification covers the spouse, civil partner, de facto partner and, where the applicant is an unmarried minor child under 18, the parent. |
| Family members' work rights | authorisation required as of 2026-08-11[2] "Spouses/partners/dependants of Intra-Company Transfer Employment Permit holders are not eligible for a Dependant/Partner/Spouse Employment Permit and must apply for a separate Employment Permit in their own right, for example, a Critical Skills Employment Permit or a General Employment Permit." |
Your next step
Read the requirements above considering your own situation: the income multiple, the absence limits, who you can bring. Check the country record for the reference figure those amounts are calculated from, and for anything that has changed recently.
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Verification
| Sources cited | 5 |
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| of which official (tier 1) | 5 |
| Oldest as-of date | 2026-08-11 |
| Newest as-of date | 2026-08-11 |
| Reviewed on | 2026-08-17 |
| Schema version | 1.1 |
Sources
- [1] Types of employment permits
Citizens Information Board · official guidance · Tier 1 · Published 2026-03-02 · Accessed 2026-08-11 - [2] Intra-Company Transfer Employment Permits — eligible positions, remuneration, duration, fees
Department of Enterprise, Tourism and Employment · official portal · Tier 1 · Accessed 2026-08-11 - [3] Types of employment permits — the nine permit types under the Employment Permits Act 2024
Department of Enterprise, Tourism and Employment · official portal · Tier 1 · Accessed 2026-08-11 - [4] Financial Thresholds for Non-EEA Family Reunification
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Published 2026-06-12 · Accessed 2026-08-11 - [5] Join non-EEA family member — sponsor categories, application, processing time, supporting documents
Immigration Service Delivery, Department of Justice, Home Affairs and Migration · official portal · Tier 1 · Accessed 2026-08-11