Intra-Company Transfer Employment Permit
Intra-Company Transfer Employment Permit enables multinational companies to transfer senior managers, key personnel, or trainees who are non-EEA nationals from an overseas entity to a connected Irish branch.
ICT Permits Simplified
Intra-Company Transfer Employment Permit allows a non-EEA employee to move from an overseas branch of a company (“Foreign Employer”) to its Irish operation (“Connected Person”).
The purpose of this permit is to support a temporary transfer of skills into Ireland, while the employee remains on the foreign payroll. This ensures continuity of benefits in their home country, such as pension contributions. These transfers are usually short-term in nature, but can last up to 5 years in duration, where they are eligible for renewal after the first two years.
Eligibility Criteria
This permit is limited to specific roles within the organisation:
- Senior Management – minimum salary of €49,523 per annum
- Key Personnel – minimum salary of €49,523 per annum
- Trainees – minimum salary of €36,605 per annum, with a defined training programme (Limited to 12 months on this type of permit)
Additional conditions apply to the transferee prior to relocation.
Eligibility Criteria
The Irish entity must meet defined requirements before a permit can be issued. It must:
- Be registered with the Company Registration Office and Revenue, and be actively trading (unless a start-up)
- Have a foreign counterpart that is also engaged in genuine business activity abroad
- Demonstrate a clear corporate link with the foreign employer, such as:
- A parent–subsidiary relationship
- Shared ownership under a holding company
- A formal agreement to operate across multiple countries
Deploy non-EEA employees to Ireland under a service contract
Best for:
Overseas companies delivering contracted services to Irish business
Key Benefits:
- Enables cross-border service delivery
- Maintain foreign employers relationship
- Fully compliant with DETE regulations
Important:
- Must meet strict contract and salary conditions
Understand contract eligibility rules
Return to legal employment status in Ireland after permit lapse
Best for:
Non-EEA workers who previously held a valid employment permit
Key Benefits:
- Regain lawful work status
- Avoid restarting the process from zero
- Preserve career continuity in Ireland
Check if you qualify for reactivation
Work in Ireland’s sports, arts, and cultural sectors
Best for:
Athletes, coaches, performers, and cultural professionals
Key Benefits:
- Supports Ireland’s cultural and sporting development
- Tailored for niche and specialist roles
- Enables participations in events and organisations