Tax Facts
 
Tax Year 2014
Tax Year 2013
Tax Year 2012
Single Person
€1,650
€1,650
€1,650
Married Couple/Civil
Partner
€3,300
€3,300
€3,300
Widowed person (without
Dependant children)
€2,190
€2,190
€2,190
Age: Single/Widowed
€245
€245
€245
Age: Married
€490
€490
€490
PAYE/ Employee
€1,650
€1,650
€1,650
Home Carer
€810
€810
€810
Tax Year
Single or widowed
persons
One Parent
Family
Married persons
with one income
Married persons
with two incomes
Rate
2014
First €32,800
First €36,800
First €41,800
First €65,600
20%
 
Over €32,800
Over €36,800
Over €41,800
Over €65,600
41%
           
2013
First €32,800
First €36,800
First €41,800
First €65,600
20%
 
Over €32,800
Over €36,800
Over €41,800
Over €65,500
41%
Age (in years)
% of reckonable earnings
Age (in years)
% of reckonable earnings
       
Up to 30
15%
50 to 54
30%
30 to 39
20%
55 to 59
35%
40 to 49
25%
60+
40%
Income Tax Credits
Income Tax Rates
Pension Contributions - Maximum Tax Relief - 2014 and 2013
Universal Social Charge (USC)
Rate
Income up to €10,036 2%
Income from €10,036 to €16,016                             4%
Income over €16,016 7%

There is a surcharge of 3% on individuals who have income from self-employment that exceeds
€100,000 in a year.


A person over 70 years of age or a person who holds a medical card (regardless of age) will pay USC at the maximum rate of 4%, whose aggregate income is €60,000 or less per annum.
Where an individual’s total income for the year does not exceed €10,036, they are exempt from USC.