Regime Rate
30%
Under the SARP
Standard Top Rate
40%
without this regime
Duration
5 yrs
Maximum 5 years from application
Target Profile
Income Exemption
Ireland
Tax Savings Illustration
Example: €150,000 Annual Gross Income
Under SARP
€22 500
Standard Rate
€42 000
Annual Saving
+€19 500
Eligibility Requirements
Who qualifies?
- Employees assigned to Ireland from foreign group company
- salary >€100,000/year
How the Regime Works
Full details
30% relief on income between €100,000 and €1,000,000. 100% school fees relief (up to €5,000/child). One return business-class trip per year exempt. Apply via Form SARP 1A within 90 days.
Regime vs Standard Rates in Ireland
| Tax Type | Standard Rate | Under This Regime | Saving |
|---|---|---|---|
| Income Tax (top rate) | 40% | ~28.0% effective | -12.0pp |
Frequently Asked Questions
What is the SARP in Ireland?
The Special Assignee Relief Programme is a special tax regime in Ireland that provides 30% flat rate to qualifying individuals or entities. 30% relief on income between €100,000 and €1,000,000. 100% school fees relief (up to €5,000/child). One return business-class trip per year exempt. Apply via Form SARP 1A within 90 days. Legal basis: Section 825C TCA 1997; Finance Act 2012.
Who is eligible for the SARP?
Eligibility for the SARP is limited to: Employees assigned to Ireland from foreign group company; salary >€100,000/year. Applicants typically must not have been Ireland tax residents during a specified prior period. Always verify current conditions at the source: Section 825C TCA 1997; Finance Act 2012.
How much tax do you pay under the SARP?
The SARP exempts a significant portion of your qualifying income from Ireland income tax. On a gross income of €150,000, this typically results in substantially lower tax compared to the standard 40% top rate.
How long does the SARP last?
The SARP lasts for 5 years from the year you first qualify. After this period, standard Ireland tax rates apply unless you qualify for another regime or change tax residency.
How do I apply for the SARP?
Apply via Form SARP 1A within 90 days. For complete application procedures, refer to: Section 825C TCA 1997; Finance Act 2012.
Other Special Regimes to Compare
Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.