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.
SARP does not deduct 30% of all salary
For a qualifying 2026 arrival with €200,000 of relevant income, the simplified deduction is (€200,000 − €125,000) × 30% = €22,500. The resulting income-tax base is €177,500 before other adjustments. USC and PRSI are outside this deduction illustration.
What to establish before accepting an offer
The salary gate uses basic salary, excluding bonus, commissions, benefits and share remuneration. Also check the qualifying employer relationship and assignment history. Employer certification within 90 days protects the normal claim; the 2026 late-certification route up to 180 days can lose the first year.
These examples explain the tax mechanism. They assume the stated income qualifies and are not payroll quotations. Compare this with other schemes →
Official rules and application details
Use the authority’s guidance to check qualifying income, documentation and deadlines before applying. Read the official Ireland guidance