Revenue has updated its guidance on the Special Assignee Relief Programme (SARP) to reflect Finance Act 2025 changes. These changes included the extension of the relief for a further five years to 31 December 2030 and introducing, from 1 January 2026, a requirement for first time claimants to have a minimum annual salary of €125,000.
A new paragraph 2.3 has been added to the guidance providing an overview of the deadlines for employer certification for the purposes of the relief. Finance Act 2025 provided that an employee will qualify for relief where the employer certification is made between 90 and 180 days after the employee’s arrival in the State. However, in these cases, the relief will not apply in the first year of entitlement and will instead begin the following year, for a maximum of four consecutive tax years.
The manual includes the following updates:
- Paragraph 7 (Thresholds) has been updated to reflect the various employment income thresholds that apply to SARP from 2026 to 2030.
- Paragraph 16.2 has been updated to reflect the revised annual employer return filing deadline of 30 June which applies from 2026 onwards.
- Appendix 1 has been updated to include examples of the various changes applying to SARP from 1 January 2026.
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