Revenue published the Special Assignee Relief Programme (SARP) statistics for 2024 on 12 October 2026, revealing a 12% increase in approved claims compared to 2023. The data shows 2,850 qualifying employees benefited from the relief, with the technology and pharmaceutical sectors accounting for 65% of claims. The average income threshold for eligibility remained at €75,000, while the relief amount (30% of income between €75,000 and €1,000,000) provided significant tax savings for mobile executives. Revenue noted improved compliance with the mandatory 30-day notification requirement for new assignees.
Key Takeaways
- Sectoral Concentration: High-value sectors continue to dominate SARP usage, reflecting Ireland’s role as a hub for multinational talent deployment.
- Compliance Improvement: Late notification penalties decreased by 18%, indicating better awareness among employers of the strict 30-day registration window.
- Policy Review Imminent: The Department of Finance has signaled a review of SARP parameters for Budget 2028, potentially adjusting income bands and relief percentages.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement