Special Assignee Relief Programme (SARP)
On 01 January 2024, Revenue will launch a new eSARP Portal on Revenue Online Services (ROS). From 01 January 2024, all Form SARP 1As and SARP Employer Returns can be prepared and submitted through ROS. Further information on eSARP will be provided prior to the launch date.
SARP provides Income Tax relief for certain people who are assigned to work in Ireland from abroad. You must be assigned by a relevant employer to work in Ireland for that employer (or an associated company of your relevant employer). SARP relief applies to assignments during any of the tax years 2012 to 2025.
This is a company that is incorporated and tax resident in a country with which Ireland has either
'Associated company' is defined by section 432 TCA 1997.
Next: What are the conditions to qualify?