Ireland Tax Tables - Tax Rates and Thresholds in Ireland

Welcome to the iCalculator™ IE Ireland Tax Tables page. Understanding the tax system is essential for individuals and businesses residing or operating in Ireland. On this page, you will find links to current and historical tax tables for Ireland, which provide detailed information on different tax rates and how they may affect you. Review the latest income tax rates, thresholds and personal allowances in Ireland which are used to calculate salary after tax when factoring in social security contributions, pension contributions and other salary taxes in Ireland

Choose a specific income tax year to see the Ireland income tax rates and personal allowances used in the associated income tax calculator for the same tax year.

Overview of Ireland’s Tax System

Ireland's taxation framework encompasses several types of taxes and caters to different groups, including employees, self-employed individuals, and businesses. The tax year in Ireland spans from January 1 to December 31. Residents are taxed on their worldwide income, while non-residents are only taxed on Irish-sourced income.

Income Tax (IT), Pay Related Social Insurance (PRSI), Universal Social Charge (USC)

Employees are taxed through the Pay As You Earn (PAYE) system. The taxes paid by employees generally include Income Tax (IT), Pay Related Social Insurance (PRSI), and Universal Social Charge (USC). Self-employed individuals and businesses follow a 'pay and file' system and can manage their taxes online using platforms like myAccount and the Revenue Online Service (ROS).

1. PAYE: A progressive tax on Irish employment income.
2. PRSI: Contributes to social welfare benefits at a general rate of 4%.
3. USC: Levied on gross income after certain allowances and before pension contributions.

Other taxes include:

1. Rental Income Tax: Taxed similarly to income from employment.
2. Stamp Duty: A transfer tax with different rates for commercial and non-commercial properties.
3. Local Property Tax: Based on property value and determined by the local authority.
4. Capital Gains Tax (CGT): Charged on the disposal of assets, with certain exemptions and reliefs.
5. Value Added Tax (VAT): A standard rate applies to most goods and services, with some exemptions.
6. Corporation Tax: Applies to company profits, with different provisions for resident and non-resident entities.

Ireland also has a network of tax treaties to prevent double taxation and promote tax compliance. For non-resident traders or those new to the tax system, acquiring a Personal Public Service Number (PPSN) is a prerequisite.

Effective tax management is crucial for compliance, and Ireland provides several online tools for taxpayers to fulfill their obligations efficiently.