Irish Revenue has issued eBrief No. 019/23 concerning updates to the guidance on the Special Assignee Relief Programme (SARP) to reflect the extension of SARP to the 2025 year of assessment, as well as the increase in the minimum annualized income limit for new entrants from EUR 75,000 to EUR 100,000. SARP provides for income tax relief on a portion of income earned by qualifying employees assigned from abroad to work in Ireland by their relevant employer, or to work for an associated company in Ireland. From 2023, relief from income tax is available on 30% of the employees’ income between EUR 100,000 and EUR 1 million.
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Revenue eBrief No.019/23 Special Assignee Relief Programme (SARP)
Tax and Duty Manual Part 34-00-10 - Special Assignee Relief Programme (SARP) - has been updated to reflect the extension of the relief, by Finance Act 2022, to the 2025 year of assessment.
In addition, the TDM has been amended as follows:
- A new Paragraph 5 has been inserted to reflect the new qualifying requirements applying to assignees who arrive in the State on or after 1 January 2023.
- Example 1 in Appendix I has been amended to refer to the new minimum relevant income threshold applying to assignees who arrive in the State on or after 1 January 2023.
- A new Appendix III has been included to provide a copy of the new Form SARP 1A employer certification which is required to be completed in respect of new arrivals to the State from 1 January 2023.