Who can get the Special Assignee Relief Programme (SARP)?

Take your income from the employment (less pension contributions and income taxed abroad), up to €1 million. Subtract €125,000 (€100,000 if you arrived in 2023 to 2025). 30% of the rest is free of income tax. USC and PRSI still apply to all of it.

Someone sent to Ireland by an employer they worked for abroad for at least six months. They can't have lived in Ireland for tax in the five years before. They must work here at least 12 months and earn the minimum: €125,000 base salary for arrivals from 2026.

How long does the relief last?

Up to five years in a row, from the first year you qualify. If your employer files the form late, it runs for four years from the next year. For 2026 arrivals, late means 90 to 180 days after you arrive.

Relocating

SARP relief

The income tax saved by the Special Assignee Relief Programme on income above €100,000 or €125,000, for 2025 to 2027.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

Who can get the Special Assignee Relief Programme (SARP)?: Take your income from the employment (less pension contributions and income taxed abroad), up to €1 million. Subtract €125,000 (€100,000 if you arrived in 2023 to 2025). 30% of the rest is free of income tax. USC and PRSI still apply to all of it.
Who qualifies?: Someone sent to Ireland by an employer they worked for abroad for at least six months. They can't have lived in Ireland for tax in the five years before. They must work here at least 12 months and earn the minimum: €125,000 base salary for arrivals from 2026.
How long does the relief last?: Up to five years in a row, from the first year you qualify. If your employer files the form late, it runs for four years from the next year. For 2026 arrivals, late means 90 to 180 days after you arrive.

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