Relief Programme · 2026
SARP Relief Ireland 2026: Special Assignee Relief Programme — Complete Guide
SARP (Special Assignee Relief Programme) lets qualifying employees who relocate to Ireland exempt 30% of income above €75,000 from PAYE, saving up to ~€27,000 per year in tax. The relief lasts for 5 consecutive tax years. Use our SARP Calculator to estimate your relief.
SARP Relief by Salary Level
The table below shows how SARP relief scales with your qualifying employment income:
| Qualifying Income | Amount Above €75k | 30% Relief Amount | Tax Saved (40%) | Effective New Rate |
|---|---|---|---|---|
| €90,000 | €15,000 | €4,500 | €1,800 | 95.0% |
| €120,000 | €45,000 | €13,500 | €5,400 | 88.8% |
| €150,000 | €75,000 | €22,500 | €9,000 | 85.0% |
| €200,000 | €125,000 | €37,500 | €15,000 | 81.3% |
* Assumes marginal PAYE rate of 40%. Actual savings depend on your full income profile including USC and PRSI.
Eligibility Conditions
You must meet all of these conditions to qualify for SARP:
Income threshold
Qualifying employment income of at least €75,000 per year
Relocation
You must have been resident outside Ireland for at least 12 months before starting the assignment
Employer application
Your employer must apply to Revenue for confirmation of eligibility
5-year limit
Relief is available for a maximum of 5 consecutive tax years, starting from the year you first qualify
Irish tax residence
You must be tax resident in Ireland during the period of relief
Non-Irish domicile not required
SARP is available regardless of domicile — it is not the same as the non-dom regime
Worked Example
Maria moves to Dublin on an assignment with her employer. She earns €150,000 per year in qualifying income:
Without SARP
Gross salary: €150,000
PAYE (40% on income above €44k): ~€48,300
USC (up to 8%): ~€9,600
PRSI (4%): ~€6,000
Net income: ~€86,100
With SARP
Gross salary: €150,000
Relief amount: 30% × (€150k - €75k) = €22,500
Taxable income: €150k - €22.5k = €127,500
PAYE on €127.5k: ~€38,300
USC + PRSI: ~€15,600
Net income: €100,600
SARP saves Maria approximately €14,500 per year in PAYE
Application Timeline & Process
Employer applies to Revenue
Your employer submits a SARP application to Revenue with details of your assignment, role, and income. This requires supporting documents including your employment contract and evidence of prior non-residence.
Revenue issues confirmation
Revenue reviews the application and issues a confirmation letter if eligible. This typically takes 4-8 weeks. A reference number is provided for your employer's payroll system.
Employer applies relief through payroll
Once Revenue confirms eligibility, your employer adjusts your payroll to apply the 30% relief on income above €75k. The relief appears as a reduced PAYE deduction on your payslip.
Annual renewal (years 2-5)
For subsequent years, your employer confirms continued eligibility. No new Revenue application is needed unless your circumstances change (e.g., new employer, promotion that changes role).