Rate
—
Duration
5 years
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
- —
Details
- Summary
- 30% income exemption for qualifying inbound employees assigned to work in Ireland by their employer.
- Eligibility
- Must be assigned to work in Ireland by employer. Must not have been Irish tax resident in 5 prior years. Minimum base salary EUR 100,000.
- Benefits
- 30% of income between EUR 100,000 and EUR 1,000,000 exempt from income tax.
- Requirements
- Must work full-time in Ireland. Employer must be Irish-resident or have Irish branch.
- Limitations
- Only applies to employment income. EUR 100k minimum and EUR 1m cap.
- Income types covered
- Employment income above EUR 100,000
- Duration details
- 5 consecutive years
View source PwC Worldwide Tax Summaries