Special Assignee Relief Programme (SARP)
Cut your Irish income tax on a big salary for five years and get school fees tax-free.
Record checked Oct 21, 2026 · official source confirmed 14 Nov, 06:01 UTC
Summary
Employees assigned to Ireland by their employer can have 30% of employment income above EUR 125,000 (EUR 100,000 for 2023-2025 arrivals) up to EUR 1,000,000 relieved from income tax for up to five consecutive years, plus certain tax-free travel and child-education payments.
Dream spread
Cut your Irish income tax on a big salary for five years and get school fees tax-free.
Relocation reality check
Minimum basic salary EUR 125,000; you must have worked at least 6 months abroad for the assigning employer, not been Irish tax resident in the prior 5 years, and perform duties in Ireland for at least 12 consecutive months; USC still applies on the full salary; some 2026+ arrivals get only four years; arrivals must be by tax year 2030.
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
The 0–100 move-match score, quality score, and would-stay breakdown — with confidence and full reasoning — unlock on Solo and Household.
See Solo & Household plansCheck: Income of EUR 125,000/year
Minimum income of EUR 125,000 per year.
Check: Local job required
The program expects a job with an employer in Ireland — it is not a remote-work route.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
Employees assigned to Ireland by a relevant employer, arriving in tax years 2012-2030, earning a basic salary of EUR 125,000+, non-resident in Ireland for the previous 5 tax years and employed abroad by that employer for 6+ months beforehand.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Income of EUR 125,000/year
BlockerMinimum income of EUR 125,000 per year. Derived from the program's stated requirement — the official source sets how income is measured (gross or net, period, family add-ons).
Local job required
CautionThe program expects a job with an employer in Ireland — it is not a remote-work route.
The long game
If Ireland becomes home, here is the road from first visa to a second passport.
Ireland · residency → PR → citizenship
CuratedCosts & money
The amounts & terms on record from the official source. USD figures are estimates.
- Income requirement
- 125,000 EUR per year≈ USD 11,702/month (approximate, as of 2026-10-21)
- Duration
- 12–60 months
- Application deadline
- 31 December 2030
- Property purchase
- Not required
- Tax
- 30% of employment income above EUR 125,000 (EUR 100,000 pre-2026 arrivals) exempt from income tax; max income EUR 1M; up to 5 years; school fees up to EUR 5,000 per child; one home trip.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
Existing communities already talking about life in 🇮🇪 Ireland. Lurk, ask, make a friend — before the flight.
- r/MoveToIreland
Relocation-focused; read the wiki before posting.
- r/AskIreland
Source trail
Official links, the line we checked, and when we last checked it.
“Revenue: arrived after 1 Jan 2026 "the proportion is 30% of your income over €125,000, up to a limit of €1,000,000"”
Primary official sourceLast checked Oct 21, 2026- Secondary referenceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.