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Income Tax   back to taxes

A full tax credit system was introduced with effect from 6 April 2001. This system replaced the old tax-free allowance system and equalises the value of tax allowances to all taxpayers. Accordingly, every €1,000 of a personal tax allowance is now equivalent to a tax credit of €200 (i.e. €1,000 @ 20%) for each taxpayer.

NB: Civil Partnership changes apply from 1 January 2011 only

Irish Income Tax Rates

Personal Circumstances

Tax Year 2013

Tax Year 2014

Single, Widowed or a Surviving Civil Partner
without qualifying children

Single, Widowed or a Surviving Civil Partner
qualifying for One-Parent Family Tax Credit (2013)

Single, Widowed or a Surviving Civil Partner
qualifying for Single Person Child Carer Credit (2014)

Married or in a Civil Partnership
one Spouse or Civil Partner with income

Married or in a Civil Partnership
both Spouses or Civil Partners with income


32,800 @ 20%
Balance @ 41%

36,800@ 20%
Balance @ 41%

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41,800 @ 20%
Balance @ 41%

41,800 @ 20%
(with an increase
of 23,800 max.)
Balance @ 41%

32,800 @ 20%
Balance @ 41%

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36,800@ 20%
Balance @ 41%

41,800 @ 20%
Balance @ 41%

41,800 @ 20%
(with an increase
of 23,800 max.)
Balance @ 41%

Note: The increase in the standard rate tax band is restricted to the lower of €23,800 in years 2013 and 2014 or the amount of the income of the Spouse or Civil Partner with the lower income. The increase is not transferable between Spouses or Civil Partners.

Taxpayers with low levels of taxable income may be exempt from tax altogether or may be able to avail of marginal relief. Thresholds are as follows: click here.