The following license & roles are mandated to perform tenant-tenant Power Automate(Flow) Migration.

1. Microsoft 365/Office 365(E3 or E5) License is required for Source & Target Connector Accounts.
2. Global Administrator access is required for Source and target Connector Account(To list out all User Flows and to gain access to User Flows).
3. If resource mapping to be done, a consent has to be given based on the resource. In addition, below access of the resource is required for both Source & Target Connector Accounts.