🇮🇪 SARP (SPECIAL ASSIGNEE RELIEF PROGRAMME)
Ireland — Special Tax Regime
Status
Active
Effective From
Jan 1, 2012
📋 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
💰 FINANCIAL
Duration
5 years
Prior Non-Residency Required
5 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
40.0%
Corporate Tax
12.5%
VAT
23.0%
Capital Gains
33.0%
Treaty Count
76
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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