TAXES

TAX RATES AND TAX BANDS

Tax rates and bands applicable to your personal circumstance in tax year 2016 and tax year 2017

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.