SARP, the Special Assignee Relief Programme
SARP relieves part of a high salary from income tax for employees assigned to Ireland by their employer. Answer the questions and enter your salary to see the scenario.
Answer the questions and enter your salary to see a scenario.
This is not a claim. SARP needs the employer to certify you within the time limit, and it relieves income tax only — USC and PRSI are charged on the whole salary. The relief applies to income above a threshold and up to a ceiling, both set in legislation.
Both figures use 2026 rates. They are scenarios, not forecasts.
Use these answers in the calculatorQuestions about this regime
Who can claim SARP?
An employee assigned to Ireland by an employer they worked for abroad, who was not tax resident in Ireland for the five years before arriving, and whose basic salary meets the statutory minimum. The employer has to certify the assignment.
Does SARP reduce USC and PRSI?
No. It reduces the income that income tax is charged on. The Universal Social Charge and PRSI are still charged on the full salary, which is why the result moves by less than the relieved amount.
How long does it last?
Up to five consecutive tax years from the first year you qualify. The result shows the scenario for the tax year this page is built on.
Sources for Ireland
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