IE
SARP (Special Assignee Relief Programme)
Active
Percentage exemption
Ireland · special tax regime
Rate
—
Duration
5 years
expires Dec 31, 2030
Prior non-residency
5 years
required before applying
Standard top income tax
40.0%
Ireland, without the regime
Overview
- Regime
- SARP (Special Assignee Relief Programme)
- Country
- Ireland
- Type
- Percentage exemption
- Status
- Active
- Effective from
- Jan 1, 2012
- Expires on
- Dec 31, 2030
Details
- Summary
- 30% income exemption for qualifying inbound employees assigned to work in Ireland by their employer; extended to 2030.
- Eligibility
- Assigned to work in Ireland by employer; not Irish tax resident in the five prior years. Minimum base salary EUR 125,000 for arrivals on or after 1 January 2026 (EUR 100,000 for 2023–2025 arrivals). Employer certification within 90 days of arrival (180 days from 2026 with relief starting the following year).
- Benefits
- 30% of qualifying employment income exempt from income tax above EUR 125,000 for 2026+ arrivals (above EUR 100,000 for earlier arrivals), capped at EUR 1,000,000 total income.
- Requirements
- Minimum 12 consecutive months on assignment; full-time duties in Ireland; Irish-resident or associated employer.
- Limitations
- Employment income only; USC due on full salary; income thresholds vary by arrival year.
- Income types covered
- Employment income above the relevant annual threshold (EUR 125,000 from 2026 arrivals)
- Duration details
- 5 consecutive years (4 if late employer certification from 2026)
View source Revenue Commissioners