Special Assignee Relief Programme (SARP)

What are the conditions to qualify?

You can claim the SARP if you meet all of the following requirements:

You arrive in Ireland in any of the tax years 2012 to 2030, 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 €125,000 per year. This amount excludes all bonuses, commissions or other similar payments, benefits or share-based remuneration.
You hold a Personal Public Service Number (PPSN).
Your employer completes a certification of your entitlement to the SARP and submits this to Revenue within 90 days from your arrival. If you arrive on, or after, 1 January 2026, you may still qualify if the employer certification is made after 90 days. However, this is provided that certification is made by your employer within 180 days of your arrival. In such cases, the relief is not available for your first year of residence.