Tax Credits

Special Assignee Relief Programme (SARP)

The Irish Finance Act 2014 made a number of improvements to the relief which allowed for the SARP to be available to a larger group of key talent relocating to Ireland since 1 January 2015. This is provided to employees who work in the state and gives tax relief where an assignee’s relevant income exceeds €75,000 per tax year. This relief can be claimed for a maximum of 5 years consecutively.

SARP Relief was due to cease on 31 December 2022, It will now be extended to 2025. However the qualifying minimum income limit will increase for new entrants from €75,000PA to €100,000 from 2023 onwards. The Upper threshold remains at €1,000,000.

There are certain payments that can be made free of tax from the employer to the employee:

  • Payment for one return trip home
  • Payment of up to €5,000 for primary/secondary education for any children of the employee/civil partner


To qualify for SARP 

  • Employee must be assigned to work in Ireland
  • Employee must be working for their employer for 12 months prior to being assigned
  • Employee must be working in Ireland between 2017 – 2022
  • The assignment must be for a minimum of 12 months
  • Employee must be a tax resident in Ireland and not due to pay tax in another country
  • The employee must not have been a resident in Ireland in the last 5 years prior to arrival.

A Special Assignee Relief Programme (SARP) return must be completed and filed to include the employee name and PPS number, nationality, country in which the relevant employee worked for the relevant employer prior to his/her first arrival in Ireland to perform the duties of the relevant employment and the amount of income, profits or gains in respect on which tax was not deducted.

In addition, the relevant employer or associated company must provide details of the increase in the number of employees, and details of the number of employees retained by the company as a result of the operation of the relief. The return must be made annually by 23rd February by employers who had employees avail of SARP in the previous calendar year

SARP has been through a number of facelifts since its introduction in 2009. Recent enhancements would appear to be very positive for business and should make it more accessible than previously.


For more on SARP and related benefits read:

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