The SARP scheme allows high-earning executives at multinational firms to benefit from significant income tax reliefs if they relocate to Ireland. Photograph: GettyA loophole allowing foreign direct investment (FDI) workers to access a generous tax scheme after their salary increased, even if it was initially too low to qualify, will be closed by the Government. The SARP allows high-earning executives at multinational firms to benefit from significant income tax reliefs if they relocate to Ireland. Under the scheme, eligible workers benefit from an income tax exemption on 30 per cent of their earnings between €100,000 and €1 million annually. Successive governments have defended the SARP scheme, arguing it encourages skilled people who are employed by overseas companies to come and work in Irish operations, which adds to jobs and business expansion here.

Source: The Irish Times January 06, 2026 15:01 UTC