Insights From the FMco Team

Tax relief for key employees moving to Ireland

Tax relief for key employees moving to Ireland

Irish Revenue under a scheme called SARP [Special Assignee Relief Programme] provides Income tax relief for key employees who are assigned by an employer to work in Ireland from abroad.

To qualify for the relief, certain conditions would need to be satisfied. The main ones being that you have to earn a minimum basic salary of €75,000K per annum and before being assigned you must work for a minimum of 6 months outside of Ireland for that employer and then work at least 12 months inside Ireland. Where all the conditions are satisfied, 30% of taxable employment income over €75,000 will be disregarded for income tax purposes. The relief is available for five consecutive tax years from arrival.

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