SARP threshold rises to EUR125,000 for arrivals from 2026
In force
Taxation
A qualifying assignee arriving from 1 January 2026 must generally have annualised base salary of at least EUR125,000. The relief disregards 30% of qualifying employment income above EUR125,000 up to EUR1 million for Income Tax; USC still applies to full salary. Employer certification, prior-employment, residence and claim-duration rules also apply.
Who it affects
Qualifying employees assigned to Ireland and their employers.