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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 01 January 2024, Revenue will launch a new eSARP Portal on Revenue Online Service (ROS). From 01 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 TCA 1997.

Next: What are the conditions to qualify?

Published: 20 December 2023 Print this page

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