Arriving to Ireland Tax Savings
Arriving to Ireland
Easily calculate a tax free arrival date
Example: Figure out the best date to arrive in Ireland if you are earning €80,000 per year
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FAQs
Frequently Asked Questions
Everything you need to know about how SARP relief is calculated
What is the SARP calculator and how does it calculate relief under the Special Assignee Relief Programme in Ireland?
Our Special Assignee Relief Programme (SARP) calculator estimates the income tax relief available by applying the formula (A − B) × 30%, where A = total taxable remuneration and B = threshold (€100,000 for arrivals post‑Jan 2023), up to capped earnings of €1,000,000). Relief is shown as the tax saving at your marginal 40% rate.
What income thresholds and caps does the SARP calculation tool use for arrivals from 2023 onwards?
For individuals arriving after 1 January 2023, the first €100,000 of remuneration is excluded from relief, and relief is available on income between €100,000 and €1,000,000 only.
Which components of income (salary, bonus, benefits) are used by the SARP tax relief calculator?
The calculator includes total remuneration, such as base salary, bonuses, benefits-in-kind, and equity awards.
Who qualifies for the SARP relief and what eligibility criteria does the calculator check?
Eligible users must:
- Arrive in Ireland to work on assignment
- Be non-resident for five years prior to arrival
- Work for their employer outside Ireland for at least 6 months before relocation
- Earn a minimum €100,000 per annum “relevant income”
The calculator factors these eligibility conditions in its relief forecast.
How accurate is the SARP calculator for estimating income tax savings in 2025?
Very accurate - the tool reflects the latest Revenue policy as of 2025, including threshold updates and relief cap at €1 million. It estimates savings at your marginal 40% rate on the calculated SARP deduction.
Can the SARP calculator be used if I’m returning to Ireland after expatriation?
Yes - returning Irish citizens with qualifying prior employment and non-residence can use the calculator. It estimates SARP relief provided you have been non‑resident for the preceding five tax years and satisfy the assignment and income conditions.
How does the SARP calculator handle PRSI and USC obligations?
Relief does not apply to USC or PRSI, which will still be payable on the full amount of your remuneration
What employer and reporting requirements are relevant for the SARP calculator scenario?
While the calculator estimates your relief, employers must complete Form SARP 1A within 90 days of arrival, and submit an annual SARP return by 23 February. Employees must still file a Form 11 tax return unless relief is applied through PAYE.
Can I test multiple salary and arrival date scenarios using the SARP calculator to maximise tax planning?
Yes - it allows you to input different arrival years, gross salary levels, and benefit inputs to model relief outcomes over 1 to 5 years. This supports strategic planning for relocation dates and salary packaging.
Can the SARP calculator help estimate tax savings for high earners relocating to Ireland under the Special Assignee Relief Programme?
Yes - the SARP calculator Ireland is especially useful for high-earning professionals relocating to Ireland, as it calculates the income tax relief available on earnings between €100,000 and €1,000,000. For those earning above the SARP threshold, it shows how much tax can be saved annually by applying the 30% relief under the Special Assignee Relief Programme, helping with pre-move tax planning and net salary projections.