Special Assignee Relief Programme (SARP)

What are the conditions to qualify?

You can claim SARP if you meet the following requirements:

  • you arrive in Ireland in any of the tax years 2012 to 2025, at the request of your employer, to perform duties in Ireland for that employer (or with an associated company of that employer)
  • immediately before being assigned to work in Ireland, you worked outside Ireland for a minimum of six months for the employer who assigned you to work in Ireland
  • you perform duties for a minimum of 12 consecutive months from the date you are first assigned
  • you were not tax resident in Ireland for the five tax years immediately preceding the year you arrive in Ireland to take up employment
  • you are tax resident in Ireland for all years for which you claim the relief
  • you earn a minimum basic salary of €100,000 per annum. This amount excludes all bonuses, commissions or other similar payments, benefits or share-based remuneration
  • you hold a PPSN
  • and
  • your employer completes and submits an application for SARP relief to Revenue within 90 days of your arrival.

Next: How do you calculate how much relief is due?