Taxes Consolidation Act 1997 section 825C

Special assignee relief programme

Section 825C provides for the Special Assignee Relief Programme (SARP), which grants income tax relief on a portion of employment income earned by qualifying employees assigned to work in Ireland by a relevant employer or an associated company.

• SARP exempts from income tax 30% of a qualifying employee's income between specified lower and upper thresholds (currently €125,000 and €1,000,000 for arrivals from 2026 onwards), though the exempted income remains liable to USC and PRSI.
• The employee must have worked full-time for a relevant employer outside Ireland for at least six months before arrival, must not have been Irish resident for the five preceding tax years, and must perform duties in Ireland for at least 12 consecutive months.
• Relief is available for up to five consecutive tax years from the year of first entitlement, reduced to four years where the employer's certification is filed late (between 90 and 180 days after arrival) for employees arriving from 2026 onwards.
• Tax-free benefits include one annual return trip home for the employee's family and school fees of up to €5,000 per child per annum for primary or post-primary education in Ireland.