The Special Assignee Relief Programme (“SARP”) was introduced in Ireland from 1 January 2012. The programme was designed to encourage the relocation of key talent within organisations to Ireland, and is available for up to five consecutive tax years from first arrival. A number of conditions need to be satisfied for the relief to apply, and these are outlined below, together with practical guidance regarding the application of the relief. This note covers employees first coming to Ireland between 2015 and 2022.

Further information

If you would like further information on the SARP regime, please get in touch with our Global Mobility team.