Special Assignee Relief Programme (SARP)

How do you calculate how much relief is due?

Where you qualify for the SARP, you can make a claim to have a proportion of your employment earnings disregarded from Income Tax. If you arrive in Ireland after 1 January 2023, the proportion is 30% of your income over €100,000, up to a limit of €1,000,000. If you arrived in Ireland after 1 January 2026, the proportion is 30% of your income over €125,000, up to a limit of €1,000,000.

Relief is not extended to the Universal Social Charge (USC), so you will have to pay USC on the full amount of your salary. You can claim the relief for a maximum of five consecutive years, starting with the year you are first entitled to the relief.

From 1 January 2026, you can claim the relief for a maximum of four consecutive years, if the employer certification takes place after 90 days. Your entitlement to the relief starts in the year after you are first entitled to the relief. In such cases, the employer certification must take place within 180 days, from your date of arrival. 

If you qualify for the relief, you are entitled to receive (tax free) certain travel expenses and costs associated with your child (or children's) education.

Next: How do you apply for SARP relief?