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 for 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 2019, the proportion is 30% of your income over €75,000 up to a limit of €1,000,000.
Relief is not extended to 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.
If you qualify for the relief, you are entitled to receive, tax free, certain travel expenses and certain costs associated with your children's education.
Next: How do you apply for SARP relief?