SARP in Ireland: Special Assignee Relief Programme for Relocating Employees

The Special Assignee Relief Programme (SARP) is an income tax relief for certain employees whom an overseas employer assigns to work in Ireland. For employers in Dublin and elsewhere that bring in senior staff from abroad, SARP matters because the employer, not just the employee, has to certify the claim, meet payroll conditions and file a return. According to Revenue's SARP pages (published 22 January 2026) and its Tax and Duty Manual Part 34-00-10 (last updated March 2026), this guide sets out the concept, the conditions in outline and the employer's tasks. It is general information, not tax advice.

Because the rules have been amended several times, treat every figure and date below as a snapshot taken from the Revenue pages named, and check the pages on the day you rely on them.

What SARP is

Revenue describes SARP as an income tax relief for certain people assigned to work in Ireland from abroad. The assignment must be made by a "relevant employer", which Revenue defines as a company incorporated and tax resident in a country that has a Double Taxation Agreement or a Tax Information Exchange Agreement with Ireland. The employee works in Ireland for that employer or for an associated company. Revenue's page says relief applies to assignments in tax years 2012 to 2030 and does not say what happens after 2030.

The Tax and Duty Manual explains the mechanism: a portion of qualifying employment income is disregarded for income tax. The manual gives a formula, set out below, and notes that the relief is for income tax only. The relieved amount "is not exempt from the USC", and it is not exempt from PRSI unless the employee is relieved of Irish PRSI under an EU Regulation or a bilateral agreement. For how the Universal Social Charge works on payroll, see our guide to USC for Irish employers.

The conditions in outline

Revenue's page "What are the conditions to qualify?" (published 22 January 2026) says the employee must meet all of the following:

• Arrive in Ireland in a tax year within the scheme period, at the employer's request, to perform duties in Ireland for that employer or an associated company.
• Have worked outside Ireland for at least six months immediately before the assignment, for the employer that assigned them.
• Perform duties in Ireland for at least 12 consecutive months from the date first assigned.
• Not have been Irish tax resident for the five tax years before the year of arrival.
• Be Irish tax resident in every year in which relief is claimed.
• Meet a minimum basic salary condition. The page gives a figure of EUR 125,000 per year, excluding bonuses, commissions, similar payments, benefits and share-based remuneration.
• Hold a Personal Public Service Number (PPSN).
• Have the employer certify entitlement to Revenue within a set time after arrival.

The manual notes that the salary figure has changed over time. It gives a lower threshold that differs by arrival year (EUR 75,000 for 2021 to 2022, EUR 100,000 for 2023 to 2025 and EUR 125,000 for 2026 to 2030), so the arrival year matters. Whether an employee qualifies is a question to settle with a tax adviser or Revenue before promising the relief in an offer letter.

The Tax and Duty Manual also lists situations that make an employee ineligible, including failure to certify in time (for arrivals up to the end of 2025), not performing duties in the State for 12 consecutive months, and more than a limited amount of pre-arrival work in the State. For tax residence generally, see our explainer on tax residency in Ireland, because the five-year non-residence test and the continuing-residence test both depend on it.

How the relief works

According to the manual (updated March 2026), SARP relieves 30% of qualifying employment income between a lower and an upper threshold from income tax. The formula is (A - B) x 30%, where A is the employment income, capped at EUR 1,000,000, and B is the lower threshold. For arrivals in 2026 to 2030 the manual gives B as EUR 125,000. Relief can be claimed for a maximum period of five consecutive years. Pension contributions and expense reimbursements are excluded from A, as is income subject to non-refundable foreign tax or exempt under a double taxation agreement.

The manual records that the Finance Act 2025 extended the relief to individuals assigned to the State in 2026 to 2030, and gives a lower threshold that differs by arrival year (EUR 75,000 for 2021 to 2022, EUR 100,000 for 2023 to 2025 and EUR 125,000 for 2026 to 2030). Rates, caps and thresholds are exactly the details that change, so check Revenue's manual on the day.

What employers must do

Certify the claim

Revenue says Form SARP 1A may be certified through the eSARP portal on Revenue Online Service (ROS) from 1 January 2024, and that an employer or associated company that cannot certify online can request a paper form from the National SARP Unit. Agents acting for an employer need "Global Mobility" permissions on ROS. The manual says certification is due within 90 days of arrival; for arrivals from 1 January 2026, certification within 180 days can still qualify, but relief is not available for the first year of residence.

Payroll treatment

Revenue's page "How is relief granted?" says relief can be given through payroll or claimed at year end, and that the employer can apply for approval to give relief through payroll when applying for SARP relief. The manual states that Form SARP 1A is also the means by which employers apply to Revenue for permission to grant SARP relief through PAYE, and that for arrivals on or after 1 January 2023 the employer must confirm compliance with Regulation 17(2) of the Income Tax (Employments) Regulations 2018. For wider payroll reporting duties, see our guide to PAYE obligations and real-time reporting.

Tax equalisation

The manual says that from 1 January 2024 employers operating tax equalisation must re-gross net income without taking SARP into account, then apply SARP to the re-grossed figure. If your group uses net-pay arrangements for assignees, take advice on how this applies.

File the annual return

Revenue's employer reporting page (published 14 September 2026) says each employer must make an annual return and that returns for 2023 onward are filed through eSARP. That page does not give a filing date. The Tax and Duty Manual does: it says the annual return must be made on or before 30 June after the end of each tax year from 2026 (the previous deadline was 23 February). Because the two pages differ in what they say about timing, confirm the current deadline with Revenue before relying on either.

What employees must do

The manual says an employee claiming SARP is a chargeable person who must file a Form 11 for each year claimed, ideally through ROS, and must obtain a PPSN before the employer's certification deadline. Revenue's "How is relief granted?" page says a return of income must be submitted for each year the relief is claimed.

A practical approach for HR and finance teams

Our suggestion: build SARP into your inbound-assignment checklist rather than treating it as a payroll afterthought. A workable sequence is to confirm eligibility before the offer is finalised, apply for a PPSN straight away, diarise the certification window from the actual arrival date, confirm PAYE registration, and set an annual reminder for the return. Keep copies of the certification, the assignment letter and evidence of the prior employment abroad. The Revenue manual does not set out specific record-keeping requirements beyond completing and filing the forms within the statutory timeframes, so this is our suggestion, not a Revenue rule.

Also agree early who is responsible: the Irish entity, the overseas employer, or an outsourced global mobility provider. Revenue's pages place certification on the relevant employer or associated company, so the responsibility cannot simply be assumed to sit with the employee.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Who can claim SARP?

Employees assigned to Ireland by a relevant overseas employer who meet all of Revenue's conditions, including prior employment abroad, a minimum period of duties in Ireland, no recent Irish tax residence and the salary condition. See Revenue's conditions page for the current wording.

Does SARP reduce USC and PRSI?

The Tax and Duty Manual says the relieved amount is exempt from income tax but not from USC, and not from PRSI unless the employee is relieved of Irish PRSI under an EU Regulation or bilateral agreement.

How long does the relief last?

The manual says a maximum period of five consecutive years. The scheme itself applies to assignments in tax years 2012 to 2030 according to Revenue's page.

Who submits the forms?

The employer or an associated company certifies Form SARP 1A and files the annual return, through eSARP on ROS or on paper by request. Employees file their own returns.

What if the employer certifies late?

The manual says that for arrivals up to the end of 2025 late certification makes the employee ineligible, while for arrivals from 1 January 2026 certification between 90 and 180 days can still qualify but not for the first year. Check Revenue's current position before any late filing.

SARP rules are amended regularly, so confirm every condition, figure and date on Revenue's website before acting.