What it's worth
Net pay per year, single, moving to Ireland in 2026. SARP only lowers income tax: 30% of your pay above €125,000 skips the 40% rate, so it saves at most 12 cents of each of those euros. USC and PRSI don't change.
| Gross salary | Standard | SARP | Difference | A month |
|---|---|---|---|---|
| €150,000 | €88,413 | €91,413 | +€3,000 | +€250 |
| €250,000 | €136,176 | €151,176 | +€15,000 | +€1,250 |
| €500,000 | €255,582 | €300,582 | +€45,000 | +€3,750 |
With a basic salary under €125,000, SARP is worth nothing: you don't qualify. Above it, the higher your salary, the more it's worth, up to €1 million. Check your exact salary
Who qualifies
You can claim SARP if all of these are true:
- Your employer abroad sends you to work in Ireland, for them or for a company in the same group. The employer must be based in a country that has a tax treaty or tax information agreement with Ireland.
- You worked for that employer outside Ireland for at least 6 months right before you moved.
- You work in Ireland for at least 12 months in a row from when you arrive.
- Your basic salary is at least €125,000 a year. Bonuses, commissions, benefits and share awards don't count towards it.
- You weren't tax resident in Ireland in any of the 5 tax years before the year you move, and you are tax resident in Ireland in the years you claim.
- You have a Personal Public Service Number (PPSN).
- You arrive in Ireland by 31 December 2030.
- An Irish job you find yourself doesn't qualify: you need the 6 months with the same employer abroad first.
Budget 2026 raised the minimum salary from €100,000 to €125,000 for anyone arriving from 1 January 2026, and extended SARP to the end of 2030. If you arrived between 2023 and 2025, you keep the €100,000 threshold.
How long it lasts
At most five tax years in a row, starting with the year you arrive. Example for someone who moved in 2026:
In the year you arrive, the €125,000 threshold is reduced in proportion to the part of the year you work in Ireland. If your employer certifies you between 90 and 180 days after you arrive, you get no relief in the year you arrive, and four years at most from the next year.
How to claim
- 1Your employer certifies you to Revenue on Form SARP 1A, online, within 90 days of your arrival. If you arrive in 2026 or later, certification up to 180 days after arrival still counts, but relief then starts the year after you arrive and lasts four years at most.
- 2Your employer can ask Revenue for approval to give you the relief through payroll, so it shows in your monthly pay. Otherwise you claim it after the end of the year.
- 3Each year you claim, file a self-assessment tax return (Form 11) by 31 October of the following year. Your employer also files a yearly SARP return.
What changes, what doesn't
- 30% of pay above €125,000, up to €1 million, isn't charged income tax
- Your employer can pay school fees in Ireland of up to €5,000 per child a year, tax-free
- Your employer can pay one trip home a year for you and your family, tax-free
- USC is paid on all your pay
- PRSI is paid on all your pay
- Your tax credits and the 20% band stay the same
- You are an Irish tax resident like anyone else
When it ends
From your sixth year you pay normal Irish income tax. At €200,000 that means €750 less a month.
Five years is the most you can get. It ends sooner if you stop meeting the conditions, for example if you leave Ireland.
See what you keep after SARPSources and limits
- Taxes Consolidation Act 1997, section 825C (Revenue's consolidated text, Finance Act 2025 edition) · Revenue
- Finance Act 2025, section 23 · Irish Statute Book
- Revenue Tax and Duty Manual Part 34-00-10, Special Assignee Relief Programme · Revenue
- Revenue: Special Assignee Relief Programme (SARP) · Revenue
Information, not tax advice. The salary figures come from our Ireland calculation for 2026, tested against our own cases IE1 to IE3 (computed, not yet checked against Revenue's calculator).