INCOME TAX

2012

2013

Standard Rate Tax Band

Single/Widowed (without dependent children)

€32,800

€32,800

Single/Widowed (qualifying for one parent family tax credit)

€36,800

€36,800

Married Couple (one spouse with income)

€41,800

€41,800

Married Couple (both spouses with income)*

€65,600

€65,600

Main Tax Credits

Single Person

€1,650

€1,650

Married Person

€3,300

€3,300

PAYE Credit

€1,650

€1,650

Widowed Person (without dependent children)

€2,190

€2,190

One Parent Family Credit

€1,650

€1,650

Home Carers’ allowance

€810

€810

Incapacitated Child Tax Credit Max

€3,300

€3,300

Rent Tax Credit

Rent Tax Relief (allowed at 20% rate band)

Single-under 55 / 55 over

€1,200/€2,400

€1,000/€2,000

Married/Widowed – under 55/55 and over

€2,400/€4,800

€2,000/€4,000

UNIVERSAL SOCIAL CHARGE

2012

2013

Exemption limit

€10,036

€10,036

€0 - €10,036

2%

2%

€10,036 - €16,016

4%

4%

> €16,016

7%

7%

Self-employed > €100,000

10%

10%

PRSI RATES

2012

2013

Class A (Employees)

Employer

10.75%*

10.75%*

Employee

4%**

4%**

*Employers PRSI is 4.25% on earnings of €356 per week or less.

**Employees were exempt from PRSI on first €127 per week up to end 2012.

Class S (Self-employed) Minimum Class S contribution for 2012 equals €253 and minimum contribution for 2013 equals €500.

4%

4%

STAMP DUTY

2012

2013

Non Residential Property

2%

2%

Residential

First €1m

1%

1%

Excess over €1m

2%

2%

Certain Stocks & Shares

1%

1%

LOCAL PROPERTY TAX

2012

2013

Market value up to €1m**

Household Charge -€100*

0.18%

Excess of market value over €1m**

0.25%

*Arrears carried over to 2013

**Banding applies