Global Mobility Services

Special Assignee Relief Programme (SARP)

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SARP was first introduced in 2012 to encourage the relocation/assignment of key employees to Ireland.
Contents

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Where certain conditions are satisfied, 30% of taxable employment income over €75,000 will be disregarded for income tax purposes. Income which is disregarded for income tax purposes is not exempt from the Universal Social Charge (USC) or PRSI.

In this update we look at:

  • Calculation of the relief;
  • How to claim the relief;
  • Reporting requirements;
  • Summary of conditions; and
  • How Grant Thornton can help