(SARP) Special Assignee Relief Programme
Income Tax relief for certain employees assigned to work in Ireland by an overseas employer or associated company.
(SARP) Special Assignee Relief Programme
Income Tax relief for certain employees assigned to work in Ireland by an overseas employer or associated company.
Claim SARP relief with more confidence
Moving to Ireland for work can bring a lot of tax questions. If you have been assigned to Ireland by your employer, you may be entitled to claim relief under the Special Assignee Relief Programme, commonly known as SARP.
SARP is an Irish income tax relief for certain employees who are assigned to work in Ireland from abroad. Revenue confirms that the relief applies to qualifying assignments during the tax years 2012 to 2030.
At Tax Return Pro, we help make Irish tax easier to understand and easier to manage. If you are claiming SARP, you must submit a return of income for each year the relief is claimed. We can help you deal with the tax return side clearly, correctly, and with less stress.
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Who can qualify for SARP?
SARP may apply if you are assigned to work in Ireland by your employer, meet Revenue’s residency and salary conditions, and have the required employer certification in place.
You may be able to claim SARP if you:
- Arrive in Ireland at your employer’s request to work for that employer, or an associated company
- Worked outside Ireland for at least six months for that employer before being assigned here
- Perform duties in Ireland for at least 12 consecutive months
- Were not tax resident in Ireland for the five tax years before arriving
- Are tax resident in Ireland for each year you claim the relief
- Earn a minimum basic salary of €125,000 per year
- Have a PPSN
- Have your employer complete and submit the required SARP certification to Revenue within the required timeframe.
The €125,000 salary requirement excludes bonuses, commissions, benefits, share-based remuneration and similar payments.
How much SARP relief can you claim?
For employees arriving in Ireland after 1 January 2026, SARP can apply to 30% of employment income over €125,000, up to an income limit of €1,000,000.
For employees who arrived in Ireland after 1 January 2023, the relief is calculated as 30% of income over €100,000, up to the same €1,000,000 limit.
This does not mean that 30% of your salary is refunded to you. It means that a qualifying portion of your employment income is disregarded when calculating Irish Income Tax.
Employer certification matters
Your employer must certify your entitlement to SARP and submit this to Revenue. Revenue’s eSARP portal is available through ROS, and from 1 January 2024, Form SARP 1A may be certified through that portal.
For arrivals on or after 1 January 2026, Revenue notes that late employer certification may still be accepted if submitted within 180 days of arrival, but where certification is made after 90 days, relief is not available for the first year of residence.
Revenue’s 2026 eBrief also confirms that SARP has been extended to the 2030 year of assessment, with updated guidance on employer certification deadlines and the new minimum base salary requirement from 1 January 2026.
What Tax Return Pro can help with
SARP can be valuable, but the rules are detailed. Getting the return wrong can lead to delays, missed relief, or Revenue queries.
Tax Return Pro can help you:
- understand whether SARP may be relevant to your Irish tax return
- prepare your income tax return where SARP is being claimed
- include the correct employment income details
- account for other Irish or foreign income where relevant
- reduce confusion around Revenue filing requirements
- keep the process clear, structured, and easier to manage.
We make tax returns simpler, faster, and easier by combining smart technology with expert oversight.
Need help with a SARP tax return?
If you have been assigned to Ireland and need to claim SARP relief, Tax Return Pro can help you manage the tax return process with clarity and confidence.