MEP’s are not exempt from tax on their EU income, such income is subject to Irish tax under Schedule E and Schedule D rules depending on the source per section 127A Taxes Consolidation Act 1997.

Revenue has published new guidance on the tax treatment of MEP’s income as part of their Tax and Duty Manual.

Also, per Revenue eBrief No. 75/17, Revenue Tax and Duty Manual has been amended to clarify that the salary of an MEP is not exempt from tax.