INCOME TAX

2017

2018

Standard Rate Tax Band

Single/Widowed (without dependent children)

€33,800

€34,550

Single/Widowed (claimed Single Person Child Carer Credit)

€37,800

€38,550

Married Couple (one spouse with income)

€42,800

€43,550

Married Couple (both spouses with income)

€67,600

€69,100

Main Tax Credits

Single Person

€1,650

€1,650

Married Person

€3,300

€3,300

PAYE Credit

€1,650

€1,650

Earned Income Credit

€950

€1,150

Widowed Person (without dependent children)

€2,190

€2,190

Single Person Child Carer Credit

€1,650

€1,650

Home Carers’ allowance (max)

€1,100

€1,200

Incapacitated Child Tax Credit (max)

€3,300

€3,300

Exemption Limits

Single or widowed 65 years of age or older

€18,000

€18,000

Married 65 years of age or older

€36,000

€36,000

UNIVERSAL SOCIAL CHARGE

2017

2018

Exemption limit

€13,000

€13,000

€0 – €12,012/€12,012

0.5%

0.5%

€12,013 – €18,772/€12,013 – €19,372

2.5%

2%

>€18,772 – €70,044/€19,372 – €70,044

5%

4.75%

>€70,044

8%

8%

Self-employed > €100,000

11%

11%

*Income thresholds apply for individuals aged 70 years or over

PRSI RATES

2017

2018

Class A (Employees)

Employer

10.75%*

10.85%

Employee

4%*

4%

Employers PRSI is 8.5% on earnings of €376 per week or less

*Minimum Class S contribution equals €500.

Sliding scale PRSI Credit for employees insured at Class A whose earnings are between €352.01 and €424 in a week.

STAMP DUTY

2017

2018

Non Residential Property

2%

6%

Residential

First €1m

1%

1%

Excess over €1m

2%

2%

Certain Stocks & Shares

1%

1%

Shares in ESM companies

exempt

exempt

VALUE ADDED TAX

2017

2018

Standard Rate/Reduced Rate

23%/13.5%

23%/13.5%

Hospitality

9%

9%