If your employer sends you to Ireland, SARP can cut your tax considerably.
The programme applies only to a narrow group of people and has new thresholds since 2026. Here you find out whether you could fall within it in principle.
What SARP does
The Special Assignee Relief Programme is for employees who, after at least six months with the same employer, move to Ireland at that employer’s request. For them, 30 per cent of employment income above the threshold stays free of income tax, up to an income of €1,000,000. USC and PRSI are not affected.
Where most accounts are out of date: the Finance Act 2025 raised the threshold for people arriving from 1 January 2026 from €100,000 to €125,000 and extended the programme to 2030. If you still read €100,000 online, you are reading the law as it stood in 2025.
| Item | Value |
|---|---|
| Share exempted above the threshold | 30 per cent |
| Threshold for arrivals from 1 January 2026 | €125,000 |
| Threshold before | €100,000 |
| Income cap | €1,000,000 |
| Programme runs until | 2030 |
| Deadline to apply after arrival | 90 days |
Legal basis: Finance Act 2025 (No. 18 of 2025), s. 23; s. 825C TCA 1997.
Source: Revenue, Tax and Duty Manual Part 34-00-10 “Special Assignee Relief Programme” (as of March 2026); Finance Act 2025, s. 23. As of: retrieved 24 August 2026.
Who it matters to, and who it does not
SARP is a tool for corporate secondments: the 90-day deadline, the prior employment with the same employer and the threshold make it a matter for the HR department, not for family planning.
For the families this site is written for, SARP is therefore rarely the lever. If you move as an entrepreneur or with capital, your subjects are on the pages non-dom and income tax, USC and PRSI. But if your employer is sending you to Dublin or Cork anyway, you should know the 90-day deadline before you land: it is the most common point at which the relief is lost. The family’s arrival alongside, from the PPS number to school, we take off your hands with the relocation package.
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The first step is a conversation
Whether SARP is in your package can be read from your employment contract. We check before the deadline starts to run.