TAX RATES AND TAX BANDS
Tax rates and bands applicable to your personal circumstance in tax year 2016 and tax year 2017
| Personal Circumstances | 2016 | 2017 |
|---|---|---|
| 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% |