Standard Rate Tax Band

Single / Widowed (without dependent children)

36,400

36,400

Single / Widowed (with dependent children)

40,400

40,400

Married Couple (one spouse with income)

45,400

45,400

Married Couple (both spouses with income)*

72,800

72,800

*The tax band of €72,800 available to married couples with two incomes in 2010 is transferable between spouses up to a maximum of €45,400 per spouse.

Main Tax Credits

Single Person

1,830

1,830

Married Person

3,660

3,660

Widowed Person (without dependant children)

2,430

2,430

One Parent Family Credit

1,830

1,830

Home Carers' allowance

900

900

PAYE Credit

1,830

1,830

Incapacitated Child Tax Credit Max

3,660

3,660

Rent Tax Relief (allowed at 20% rate band)

Max €

Max €

Single – under 55/55 and over

2,000/4,000

2,000/4,000

Married/Widowed – under 55/55 and over

4,000/8,000

4,000/8,000

STAMP DUTY

Commercial

Over €80,000 (lower rates apply where consideration is less than € 80,000)

6%

6%

Residential

FTB

Own/Occ

Investor

Up to €125,000

Exempt

Exempt

Exempt

Next €875,000

Exempt

7%

7%

Balance

Exempt

9%

9%

CAT GROUP THRESHOLDS (after indexation)

2009* €

2010 €

Class A

434,000

414,799

Class B

43,400

41,481

Class C

21,700

20,740

* For gifts or inheritances taken from midnight on 7 April 2009.

INCOME LEVY

2009*

2010

Up to €75,036

2%

2%

Between €75,037 and €174,980

4%

4%

In excess of €174,980

6%

6%

*Applicable to payments made on or after 1 May 2009

*For 2009 annual rates please refer to section 531C TCA 1997