This page includes tax rates and thresholds for indvduals and corporations in Ireland with the rates applicable to the 2018 tax year.
Personal Income Tax Rates (PIT) in Ireland
The Income tax rates and personal allowances in Ireland are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Ireland Tax Calculator 2018.
Ireland Residents Single Income Tax Tables in 2018: Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from € 0.000.00 | to | € 34,550.00 |
| 40% | Income from € 34,551.00 | | and above |
Ireland Non Residents Single Income Tax Tables in 2018: Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from € 0.000.00 | to | € 34,550.00 |
| 40% | Income from € 34,551.00 | | and above |
Ireland Residents Married couple/civil partnership (one income) Income Tax Tables in 2018: Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from € 0.000.00 | to | € 34,550.00 |
| 40% | Income from € 34,551.00 | | and above |
Ireland Non Residents Married couple/civil partnership (one income) Income Tax Tables in 2018: Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from € 0.000.00 | to | € 34,550.00 |
| 40% | Income from € 34,551.00 | | and above |
Ireland Residents Married couple/civil partnership (two incomes) Income Tax Tables in 2018: Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from € 0.000.00 | to | € 34,550.00 |
| 40% | Income from € 34,551.00 | | and above |
Ireland Non Residents Married couple/civil partnership (two incomes) Income Tax Tables in 2018: Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from € 0.000.00 | to | € 34,550.00 |
| 40% | Income from € 34,551.00 | | and above |
Ireland Residents One parent/widowed parent/surviving civil partner Income Tax Tables in 2018: Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from € 0.000.00 | to | € 34,550.00 |
| 40% | Income from € 34,551.00 | | and above |
Ireland Non Residents One parent/widowed parent/surviving civil partner Income Tax Tables in 2018: Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from € 0.000.00 | to | € 34,550.00 |
| 40% | Income from € 34,551.00 | | and above |
Ireland Personal Tax Credit in 2018: Rates and Thresholds (Annual) | Resident | Non-resident | Filing Status |
|---|
| € 1,650.00 | € 1,650.00 | Single |
| € 3,300.00 | € 3,300.00 | Married couple/civil partnership (one income) |
| € 3,300.00 | € 3,300.00 | Married couple/civil partnership (two incomes) |
| € 1,650.00 | € 1,650.00 | One parent/widowed parent/surviving civil partner |
Note that all earning under € 13,000.00 are exempt from USC in 2018.
Ireland Pay Related Social Insurance (PRSI) in 2018: Rates and Thresholds (Annual) | Rate / Allowance | Description |
|---|
| € 624.00 | PRSI Tax Credit (€ 12.00) per week) |
| € 18,304.00 | PRSI Employee Lower Earning Threshold (€ 352.00 per week) |
| € 22,048.00 | PRSI Employee Upper Earning Threshold (€ 424.00 per week) |
| € 20,072.00 | PRSI Employer Higher Rate Threshold (€ 386.00 per week) |
| 4% | PRSI Rate for Employees |
| 8.8% | PRSI Lower Rate for Employers |
| 11.05% | PRSI Higher Rate for Employers |
Corporation Tax Rates in Ireland
Corporation tax in Ireland is charged at a flat rate with the rate varying depending on the type of income subject to corporation tax. The table below defines the corporation tax rates applicable for each company type based on residence.
Ireland Corporation Rates in 2018 | Rate | Description |
|---|
| Resident | Non-Resident |
|---|
| 12.5% | 0% | Corporation Tax on Global Income (Trading Income) |
| 25% | 0% | Corporation Tax on Global Income (Income from Excepted Trade) |
| 25% | 0% | Corporation Tax on Global Income (Non-Trading Income) |
| 12.5% | 12.5% | Corporation Tax on Ireland Based Income (Trading Income) |
| 25% | 25% | Corporation Tax on Ireland Based Income (Income from Excepted Trade) |
| 25% | 25% | Corporation Tax on Ireland Based Income (Non-Trading Income) |
Capital Gains Tax Rates in Ireland
Ireland Capital Gains Tax Tables in 2018: Tax Rates and Allowances | Tax Rate/Allowance | Applies to |
|---|
| € 1,270.00 | Capital Gains Personal Allowance for Individuals |
| 33% | Tax Rate for General Capital Gains |
| 40% | Tax Rate for Capital Gains from Foreign Life Policies and Foreign Investment products |
| 15% | Tax Rate for Capital Gains from Venture Capital Funds for individuals and partnerships |
| 12.5% | Tax Rate for Capital Gains from Venture Capital Funds for Companies |
Inheritance Tax Rates in Ireland
Ireland Inheritance Tax Tables in 2023: Inheritance Tax Rates and Thresholds (Annual) | Inheritance Tax Rate | Inheritance Tax Allowance: | Applies to: |
|---|
| 33% | € 310,000.00 | Beneficiary is the spouse or a child of deceased |
|---|
| 33% | Up to € 32,500.00 each | Beneficiary is an aunt/uncle, brother/sister, nephew/niece, grandchild of deceased |
|---|
| 33% | Up to € 16,260.00 each | Beneficiary is unrelated to deceased |
|---|
Tax Policy in Ireland in 2018
Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Ireland periodically and typically updated each year. Not that not all tax rates and thresholds in Ireland change annually, alterations to tax policy to support strategic economic growth in Ireland mean that the certain areas may be focused on to provide specific tax relief in Ireland or support growth in certain areas (overseas invstment in Ireland for example may mean reduced non-resident income tax rates in Ireland for a period).
When tax policy in Ireland changes, the resultant tax tables also change. Tax tables in Ireland are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Ireland, the Ireland tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Ireland for example).
Ireland Tax Tables may also be referred to as Ireland Tax Slabs, Ireland personal allowances and tax thresholds or Ireland business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2018 tax rates and thresholds used within the 2018 Ireland Salary Calculator. This means that if you are aware of a 2018 tax exemption or 2018 tax allowance in Ireland that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Ireland Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Ireland Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Ireland simple, we achieve this my making the Ireland tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2018 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2018 tax calculations, simply contact us and we will adjust the tool.
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.