Special Assignee Relief Programme (SARP)

About this scheme

The Special Assignee Relief Programme (SARP) gives Income Tax relief to employees assigned from abroad to work in Ireland for a 'relevant employer' (or an associated company), for assignments during tax years 2012 to 2030. To qualify, the individual must have worked for the assigning employer outside Ireland for at least six months beforehand, work in Ireland for at least 12 consecutive months, not have been Irish tax resident for the preceding five years, meet the minimum salary threshold, and hold a PPSN. A portion of qualifying income is disregarded for Income Tax purposes, with the exact income band depending on the arrival date. The relief does not apply to USC, so the full salary remains chargeable to USC. Relief is generally available for up to five consecutive years from first entitlement (four years in certain late-certification cases from 2026 onward). The employer must certify the employee's entitlement to Revenue, generally within 90 days of arrival, using Form SARP 1A via the eSARP portal on ROS. Qualifying individuals can also receive certain travel and children's education costs tax-free.

Who can apply

• Must arrive in Ireland in any of the tax years 2012 to 2030, at the request of the employer, to perform duties in Ireland for that employer or an associated company
• Must have worked outside Ireland for a minimum of 6 months for the assigning employer immediately before the Irish assignment
• Must perform duties in Ireland for a minimum of 12 consecutive months from the date first assigned
• Must not have been tax resident in Ireland for the 5 tax years immediately preceding the year of arrival, and must be tax resident in Ireland for every year the relief is claimed
• Must earn a minimum basic salary of €125,000 per year (€100,000 for arrivals up to 31 December 2025), excluding bonuses, commissions, other similar payments, benefits, or share-based remuneration
• Must hold a Personal Public Service Number (PPSN)
• 30% of qualifying income is disregarded for Income Tax purposes: for arrivals after 1 January 2023, this applies to income between €100,000 and €1,000,000; for arrivals from 1 January 2026, the lower threshold rises to €125,000, with the same €1,000,000 upper ceiling
• The employer must certify entitlement to Revenue within 90 days of arrival; for arrivals on or after 1 January 2026, certification made between 90 and 180 days after arrival may still qualify, but relief is unavailable for the first year of residence and the maximum claim period is reduced to 4 consecutive years (starting the year after first entitlement) in these late-certification cases
• The 'relevant employer' must be incorporated and tax resident in a country with which Ireland has a Double Taxation Agreement or a Tax Information Exchange Agreement (TIEA)
• Relief is available for a maximum of 5 consecutive years (or 4, in the late-certification cases above), starting with the year of first entitlement; it does not extend to the Universal Social Charge (USC), so USC is still due on the full salary

How to apply

1. 1Confirm the assignment and salary meet the qualifying conditions (minimum €125,000 basic salary, minimum prior and ongoing service periods, non-residency history, and a PPSN).
2. 2The employer certifies the employee's entitlement using Form SARP 1A, submitted through the eSARP portal on the Revenue Online Service (ROS) — Revenue's preferred method — within 90 days of the employee's arrival in Ireland (up to 180 days in the late-certification cases described in Eligibility Criteria, from 1 January 2026). A paper Form SARP 1A can be requested from the National SARP Unit only if online submission is not possible.
3. 3Once certified, the qualifying proportion of income is disregarded for Income Tax purposes; the individual must remain Irish tax resident for each year claimed, and the employer has ongoing SARP reporting requirements to Revenue.