INCOME TAX

TAX RATES AND TAX BANDS

Subject to certain exceptions and exemptions, income tax is chargeable on all income arising in the State to individuals, partnerships and unincorporated bodies.

 

Personal Circumstances20162017
Single, Widowed or a Surviving Civil Partner without qualifying children€33,800 @ 20%, Balance @ 40%€33,800 @ 20%, Balance @ 40%
Single, Widowed or a Surviving Civil Partner qualifying for Single Person Child Carer Credit €37,800 @ 20%, Balance @ 40%€37,800 @ 20%, Balance @ 40%
Married or in a Civil Partnership - (one Spouse or Civil Partner with income)€42,800 @ 20%, Balance @ 40% €42,800 @ 20%, Balance @ 40%
Married or in a Civil Partnership - (both Spouses or Civil Partners with income)€42,800 @ 20% (with an increase of €24,800 max), Balance @ 40% €42,800 @ 20% (with an increase of €24,800 max), Balance @ 40%

Note: The increase in the standard rate tax band is restricted to the lower of €24,800 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.