ARTICLE · 07 MARCH 2023

SARP – 2023 Update

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The Special Assignee Relief Programme ("SARP") was introduced in 2012 to provide a targeted income tax relief for eligible employees assigned to work in Ireland by their employer companies.

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Barry McGettrick

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The Special Assignee Relief Programme ("SARP") was introduced in 2012 to provide a targeted income tax relief for eligible employees assigned to work in Ireland by their employer companies. The relief operates by exempting 30% of a qualifying employee's annual employment income above a qualifying income threshold from the charge to income tax (subject to an earnings cap of €1m) for a period of 5 years. Employees who qualify for SARP are also eligible to receive on a tax-free basis certain travel expenses and certain costs associated with the education of their children in Ireland. In this way, the availability of SARP can be a decisive factor in the decision of highly skilled senior executives to relocate to Ireland.

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