SARP (Special Assignee Relief Programme): tax relief for staff sent to Ireland

The Special Assignee Relief Programme takes 30% of income over €125,000 out of income tax for up to five years. It's for staff sent here by their employer.

The Special Assignee Relief Programme (SARP) reduces income tax for well-paid employees whose employer moves them to Ireland. Part of their pay is not counted for income tax. It doesn't reduce USC, and PRSI is still due unless an EU or bilateral social security agreement exempts you.

Who qualifies

All of these must apply:

• you arrive in a year from 2012 to 2030, at your employer's request, to work here for it or an associated company
• you worked for that employer abroad for at least six months immediately before
• you work here for at least 12 consecutive months
• you weren't Irish tax resident in any of the five tax years before you arrive
• you are Irish resident in each year you claim
• for arrivals from 2026, your basic salary is at least €125,000 a year, not counting bonuses, benefits or shares
• you have a PPSN, and your employer confirms to Revenue that you qualify

Your employer certifies on Form SARP 1A within 90 days of your arrival. For arrivals from 2026, certification up to 180 days still works, but you then lose the first year, leaving four.

How much is relieved

30% of your income from the employer above a lower threshold is not counted for income tax, up to income of €1,000,000. Income includes salary, bonuses, benefits and share awards.

Relief runs for up to five consecutive years from the first year you are entitled to it. In the year you arrive, the threshold is reduced in proportion to the time you are here.

An example

An employee who arrived in 2026 earns €200,000 in 2027, their first full year:

USC and PRSI are charged on the full €200,000.

Also tax-free

While you are entitled to SARP, your employer can also pay, without tax:

• the reasonable cost of one return trip a year for you and your family to your home country or the country you came from
• school fees of up to €5,000 a year for each child at an approved primary or secondary school in Ireland

Claiming

Your employer can apply the relief through payroll during the year. Because you claim SARP, you are treated as a chargeable person (someone who files their own tax return). You must file a Form 11 each year, even if all your tax is paid through PAYE. See self-assessment.

Work it out

• SARP relief →
• Take-home pay →

Sources

• Revenue: SARP: how do you calculate how much relief is due? (checked 16/10/2026)
• Revenue: SARP: what are the conditions to qualify? (checked 16/10/2026)
• Revenue: Tax and Duty Manual Part 34-00-10: Special Assignee Relief Programme (worked examples) (checked 16/10/2026)

General information, not tax advice. HeyPenny is not a tax agent.