Who it is designed for
Employees assigned to Ireland by qualifying employers/groups
How the tax treatment works
30% of qualifying employment income above €125,000 can be disregarded for Income Tax, capped at €1m income. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied.
What to check before relying on it
- Worked abroad for the assigning employer for at least six months immediately before assignment.
- Not Irish tax resident for the five tax years before arrival.
- Must be Irish tax resident while claiming.
- Minimum basic salary €125,000 for 2026 arrivals, excluding bonuses and similar amounts.
Where this regime can matter
The practical value of a special regime is the difference it creates over the period you expect to remain in the country. Compare the qualifying years with the ordinary tax system that applies before or after the relief, and separate employment income from investment, foreign-source and other income that may follow different rules. A strong headline rate can be less valuable if the route is short, difficult to maintain or does not cover the income that matters most to you.
Questions to answer before you rely on it
- Do I satisfy every prior-residence and arrival condition?
- Which parts of my remuneration are actually covered?
- Who must apply, and what is the deadline?
- What happens if I change employer, role or residence status?
- What tax and social-security rules apply when the special period ends?
Official source
Open the authority page for definitions, forms and procedural detail.
Official source ↗