TaxSource Total

Here you can access details of the annual key tax rates and bands for Ireland and the UK

The tax rates and bands are displayed in a table format, per year, and by country

Tax rates and bands for the previous years are displayed within the table for comparison purposes

IRISH TAX RATES AND BANDS

Income tax

2020

2019

Standard Rate Tax Band

Single/Widowed (without dependent children)

€35,300

€35,300

Single/Widowed (claimed Single Person Child Carer Credit)

€39,300

€39,300

Married Couple (one spouse with income)

€44,300

€44,300

Married Couple (both spouses with income)

€70,600

€70,600

Main Tax Credits

Single Person

€1,650

€1,650

Married Person

€3,300

€3,300

PAYE Credit

€1,650

€1,650

Earned Income Credit

€1,500

€1,350

Widowed Person (without dependent children)

€2,190

€2,190

Single Person Child Carer Credit

€1,650

€1,650

Home Carers’ allowance (max)

€1,600

€1,500

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

2020

2019

Exemption limit

€13,000

€13,000

€0 – €12,012 / €12,012

0.5%

0.5%

€12,012 – €19,874 / €12,013 – €19,372

2%

2%

>€19,874 – €70,044 / €19,372 – €70,044

4.5%

4.5%

>€70,044

8%

8%

Self-employed > €100,000

11%

11%

*income thresholds apply for individuals aged 70 years or over

PRSI RATES

2020

2019

Class A (Employees)

Employer

11.05%

10.90%*

Employee

4%

4%*

Employers PRSI is 8.5% on earnings of €395/€386 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

2020

2019

Non Residential Property

6%

6%

Residential

First €1m

1%

1%

Excess over €1m

2%

2%

Certain Stocks & Shares

1%

1%

VALUE ADDED TAX

2020

2019

Standard Rate

23%

23%

Reduced Rate

13.5%

13.5%

Second reduced rate

9%

9%