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Special Assignee Relief Programme (SARP)

  1. Overview
  2. What are the conditions to qualify?
  3. How do you calculate how much relief is due?
  4. How do you apply for SARP relief?
  5. How is relief granted?
  6. What are the employer reporting requirements?

Overview

Note

On 1 January 2024, Revenue launched a new eSARP Portal on the Revenue Online Service (ROS). From 1 January 2024, all Form SARP 1As and SARP employer returns can be prepared and submitted through ROS.

SARP provides Income Tax relief for certain people who are assigned to work in Ireland from abroad. You must be assigned by a relevant employer to work in Ireland for that employer (or an associated company of your relevant employer). SARP Relief applies to assignments during any of the tax years 2012 to 2025.

Relevant employer

This is a company that is incorporated and tax resident in a country with which Ireland has either:

Associated company

'Associated company' is defined by Section 432 of the Taxes Consolidation, 1997.

Next: What are the conditions to qualify?

Published: 07 February 2025 Print this page

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