The Special Assignee Relief Programme (SARP) minimum qualifying income threshold rose from €75,000 to €100,000 for employees arriving in Ireland from 1 January 2025. SARP offers a 30% income-tax exemption on income above €100,000 up to €1m for up to five years, for qualifying assignees relocated to Ireland by their existing employer group.
Inbound assignees relocated to Ireland by their multinational employers from 2025.
Primary: Revenue Commissioners ↗
Corroborating: Government of Ireland ↗
Verified 2026-04-21 · methodology · report a correction