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Special Assignee Relief Programme (SARP)
Ireland · Special Tax Regime · 2026
Last reviewed:
Duration
Up to 5 years
How it works
30% of employment income above €100,000 is exempt from income tax for qualifying international assignees for up to 5 years.
Who qualifies?
Employees assigned from an associated company abroad; must not have been Irish tax resident in 5 years prior; salary must exceed €75,000
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Ireland top rate | 40% |
Calculate your take-home under Special Assignee Relief Programme (SARP)
Enter your salary and select Ireland + the sarp regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.