Special Assignee Relief Programme (“SARP”)

Special Assignee Relief Programme (“SARP”)

A new Special Assignee Relief Programme (“SARP”) was introduced in Finance Act 2014 and applies with effect from 1 January 2015.

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Director and Head of Global Mobility Services

KPMG in Ireland


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Special Assignee Relief Programme

The new regime seeks to encourage the relocation of key talent within organisations to Ireland and applies to those arriving in Ireland in any of the three tax years 2015, 2016 and 2017. The relief is available for up to five consecutive tax years from first arrival in Ireland subject to meeting the conditions outlined below.

How does an employee qualify for the relief?

In order to qualify for the new regime, the following conditions must be satisfied:

  • The individual must be an employee of
    • a. a company incorporated and tax resident in a country with which Ireland has a Double Taxation Agreement or an Exchange of Information Agreement (a “relevant employer”) or
    • b. an associated company of a relevant employer.
      The employee must have been employed by a relevant employer for 6 months prior to arriving in Ireland.
  • The employee must not have been tax resident in Ireland for the 5 years preceding the year of arrival.
  • The employee must arrive in Ireland to work in 2015, 2016 or 2017.
  • The employee must be Irish resident but may be resident elsewhere. If not Irish resident in the year of arrival relief may start from the following year.
  • The employee must have a minimum base salary of €75,000 per annum.
  • The employer must certify within 30 days of the employee’s arrival in Ireland that certain conditions to qualify for the relief are met.

Download our PDF for further detail.

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