Employee Relocation to Ireland - Intra-Company Transfers

For advice on the procedure available for employee relocation to Ireland, we invite you to rely on our immigration lawyer.

Quick Facts
Who can use the intra-company transfer system?	Employee relocation (or the intra-company transfer system) is available for certain employees working in overseas companies that have an office in Ireland.
Conditions to be met by the employee	The employee can apply for the transfer to the Irish office only if he or she meets a salary threshold (EUR 49,523 for senior management/key personnel or EUR 36,605 for trainees, since 1 March 2026), is hired on specific job positions and has been working for at least 6 months (or 1 month for training employees) in the overseas company.
Qualifying corporate positions	Employee relocation to Ireland is possible for senior management personnel, for key personnel or for persons enrolled in a training program.
Conditions to be met by the company	The company is a subsidiary of the company in Ireland (or vice versa), both are subsidiaries of the same holding, or the 2 companies have entered into a business agreement with each other.
Duration of the intra-company transfer visa	Employee relocation to Ireland can be made for up to 6 months, for 6 months and up to 24 months or for 6 months and up to 36 months.
Institution in charge with the visa processing	The Department of Enterprise, Tourism and Employment.
Duration of the visa processing	Around 1 month.
Qualifying companies	Multinational companies.
Applying for a work permit (yes/no)	Yes
Right to relocate with family members (yes/no)	Yes (ICT permit holders can be joined immediately by spouse/partner and children under the Non-EEA Family Reunification Policy; spouses/partners receive Stamp 1G and may work)
Renewal possible (yes/no)	Yes
Conditions for the renewal of the intra-company transfer visa	The applicant must submit an online application within the 16 weeks prior to the expiry of the first intra-company transfer visa, on the Employment Permits Online System, operated by the Department of Enterprise, Tourism and Employment.
Legal pathways to permanent residency through intra-company transfer (ICT) visa	Employee relocation to Ireland does not provide the right to permanent residency. However, foreigners are entitled to apply for any qualifying visa that offer the right to long-term/permanent relocation.
Language requirements to be met by the applicant	Not specified.
Rights of family members of ICT visa holders	Family members can apply separately for suitable visas.

When can I participate in the employee relocation program in Ireland?

As an employee of a company, you are entitled to relocate to the office of the company working in a foreign country. This is known as personnel relocation, and it can be done only if certain conditions are satisfied.

What are the visa options for employee relocation to Ireland?

People who want to enter the intra-company transfer system have to apply for specific visas or permits that will allow them to arrive here. In Ireland, one can apply for the Intra-Company Transfer Employment Permit.

What are the basic conditions employees need to satisfy?

In the list below, our immigration lawyers in Ireland present the basic criteria foreign employees should abide by:

the applicants work in countries outside the European Union (EU) and the European Economic Area (EEA);
they arrive in Ireland from an overseas multinational company that has an office here.

What categories of employees can enter this program?

Currently, only the following categories of persons can apply for personnel relocation to Ireland:

senior management staff;
key personnel;
trainee employees.

Are there any requirements concerning the salary and the employment duration?

Our immigration lawyer in Ireland has prepared a short list of the basic requirements:

for the 1st and the 2nd categories of employees, the minimum annual salary requirement is EUR 49,523 (since 1 March 2026);
for the 3rd category, the annual salary requirement is EUR 36,605 (since 1 March 2026);
the 1st and 2nd category of employees are eligible to apply for employee relocation to Ireland if, at the moment of the application, they have been working in the company abroad for at least 6 months;
for trainee employees, the minimum period of employment is only 1 month prior to the transfer.

Who is considered a senior management staff?

Senior management can refer to any of the following:

a person in charge of the management of the organization, subdivision, department;
an individual who supervises the work activity of other employees;
a person who has the right to hire or terminate employment.

What conditions must the company established in Ireland abide by?

To be able to receive employees hired by the parent company, the foreign business set up in Ireland must respect a few requirements, as reflected below:

the company is registered with the Company Registration Office;
it is also registered with the Revenue Commissioners as an employer;
must be engaged in trading activities;
must be engaged in substantive business activities in this country.

Who must initiate the application for employment in Ireland?

The application for the employment permit that allows intra-company transfer in Ireland must be initiated by the company operating in this country. The application can be made online. Please note that the requests for employment are processed in the order they have received, this is why it is important to start the procedure in due time.

When should I start the application for employee relocation to Ireland?

Please note that the application procedure should be initiated at least 12 weeks prior to the beginning of employment in Ireland, but it is advisable to start the formalities earlier than the 12-week period.

Do I need to pay any visa processing fees?

Yes, the issuance of the intra-company transfer visa is bound by the payment of a processing fee, which costs EUR 500 for permits issued for a maximum of 6 months and EUR 1,000 for permits issued for a period of 6-24 months.

We invite you to watch a short video on employment transfer to Ireland:

Can one renew a permit for intra-company transfer in Ireland?

Yes, personnel relocation in Ireland can be prolonged, according to the Department of Enterprise, Tourism and Employment.

Are there any fees imposed for the renewal of the permit?

The law on immigration in Ireland currently stipulates the following fees for the renewal of the permit:

EUR 500, for permits issued for a period of maximum 6 months;
EUR 1,000, for permits with a validity of 6 to 24 months;
EUR 1,500, for permits with a validity of 6 to 36 months.

What happens in case of termination of employment?

In the case in which the employment contract in Ireland is terminated, the foreign employee needs to return to his/her home country.

Is it possible to relocate to Ireland with close family members?

No. The close family members of foreigners who have obtained an intra-company transfer visa in Ireland can’t arrive here under the same visa program (for family reunification purposes), as the program does not allow this right. However, family members can relocate here by applying for other visa types they can be eligible for.

We invite you to get in touch with our immigration lawyer in Ireland for further information and legal assistance on the employee relocation program.