IE
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Annual SARP Saving
€0
5-Year Total
€0
Rate w/ SARP
52.0%
Calculate your 30% income tax exemption under the Special Assignee Relief Programme. Features 10-year SARP cliff projection, employer cost analysis, pension AVC optimization, and dual-tax comparison.
Annual SARP Tax Saving
€0
❌ Base €45,000 below threshold €125,000 · Threshold: €125,000
Rate w/ SARP
52%
Rate w/o
52%
Employer Cost Analysis
Revenue Application Timeline
Arrive in Ireland
Arrival date triggers the 30-day clock
Employer notifies Revenue
⚠️ Critical window — must submit within 30 days
Revenue reviews application
Approved Employer status verification
SARP applied via payroll
Retroactive to arrival date once approved
SARP ends — prepare for cliff
Start pension AVCs and investment planning in Year 3-4
Employer Application Kit
Share this SARP analysis with your HR/Global Mobility team. Include: eligibility checklist, 5-year projection (total saving: €0), and employer PRSI savings of €0/yr.
Eligibility Issues
Base €45,000 below threshold €125,000
Detailed Breakdown
Expand →5-Year Projection Detail
| Year | Annual Saving | Cumulative |
|---|---|---|
| 2026 | €0 | €0 |
| 2027 | €0 | €0 |
| 2028 | €0 | €0 |
| 2029 | €0 | €0 |
| 2030 | €0 | €0 |
How SARP Works
How SARP Works
The Special Assignee Relief Programme (SARP) provides a 30% income tax exemption on earnings between the threshold (€100k/€125k) and €1,000,000 for employees relocating to Ireland for international assignments. The relief lasts 5 years and is applied through the employer's payroll system once Revenue approval is granted.
The SARP Cliff & Planning
When SARP ends after Year 5, your effective tax rate jumps from ~32% to ~48% — the 'SARP cliff'. Smart assignees use Years 1-5 to build pension contributions and investment portfolios that generate passive income to offset the post-SARP tax increase. Making AVCs during SARP years (on the non-exempt portion) is highly tax-efficient.
Employer Negotiation Strategy
SARP can save your employer up to 11.05% Employer PRSI on the exempt portion. Use this as a negotiation tool: if your employer hesitates on relocation support, point out that SARP reduces their total employment cost while increasing your net take-home. A win-win for both sides.
Frequently Asked Questions
The threshold is €125,000 for first-time claims from 2026 onwards. Up to 2025 it was €100,000. Eligibility is based on base salary only.
5 consecutive tax years. Year 0 (partial arrival) and Year 6 (extension) may be available in certain cases.
Yes — SARP requires employer to have Revenue Approved Employer status. Employee cannot self-apply. Employer must notify Revenue within 30 days of arrival.
Bonuses included in your assignment package may qualify. RSU income may qualify in certain circumstances, subject to Revenue review.
No — they are mutually exclusive. Choose the more beneficial regime.
SARP exempts Income Tax only. USC and PRSI still apply on your full gross income.
If they also meet the eligibility criteria, they can claim independently.
The "SARP cliff" — your full salary becomes taxable. Smart assignees use Years 1-5 to build pension AVCs and investments to offset the post-SARP tax increase.
Yes — at least 12 months in the 18 months before arriving in Ireland.
If resident for 5+ tax years before, you are likely excluded from SARP.
School fees (capped €5k/child), home travel, and relocation costs — provided tax-free by the employer.
Your employer applies to Revenue. Once approved, relief is applied via payroll. Submit within 30 days of arrival.
Scenario-based suggestions to help you validate your result and explore the next decision point.