Ireland’s Special Assignee Relief Programme (SARP) has been extended for an additional five years, to 30 December 2030.
SARP is a tax relief measure directed at key executives assigned by their employees to work in Ireland. Under this regime, 30% of the executive’s qualifying remuneration over a certain minimum income threshold is exempt from income tax for five consecutive years. For prior coverage, see Special Assignee Relief Programme (SARP) Latest Updates - BDO.
SARP was originally introduced in 2012 and was recently extended to 31 December 2030.
In addition to this welcome extension, additional amendments to the programme entered into effect on 1 January 2026.
The key changes are as follows:
Mark Hynes
BDO in Ireland
SARP is a tax relief measure directed at key executives assigned by their employees to work in Ireland. Under this regime, 30% of the executive’s qualifying remuneration over a certain minimum income threshold is exempt from income tax for five consecutive years. For prior coverage, see Special Assignee Relief Programme (SARP) Latest Updates - BDO.
SARP was originally introduced in 2012 and was recently extended to 31 December 2030.
In addition to this welcome extension, additional amendments to the programme entered into effect on 1 January 2026.
The key changes are as follows:
- The minimum income threshold has increased from EUR 100,000 to EUR125,000. Thus, for individuals arriving in Ireland after 1 January 2026, 30% of the individual’s income above EUR 125,000 will be disregarded for income tax purposes. The upper overall income cap remains at EUR 1,000,000.
- Historically, employers were obliged to file a SARP application within 90 days of the employee first arriving in Ireland for the employee to benefit from this relief. Effective 1 January 2026, a late filing made within 180 days of arrival will now be accepted, but the relief will be restricted to four years rather than five.
- The annual deadline for submitting the employer SARP return disclosing details on all employees availing themselves of SARP has been extended to 3 June following the end of the tax year.
Mark Hynes
BDO in Ireland