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Tax rates, bands and reliefs

Note

Changes to this information were announced by the Minister for Finance in his budget speech on 1 October 2024. For further information, please see Budget 2025.

The following tables show the tax rates, rate bands and tax reliefs for the tax year 2024 and the previous tax years. Calculating your Income Tax gives more information on how these work.

  • Tax rates and rate bands

    Rates and bands for the years 2020 to 2024
    Personal circumstances2024 €2023 €2022 €2021 €2020 €

    Single or widowed or surviving civil partner, without qualifying children

    €42,000 @ 20% Balance @ 40%

    €40,000 @ 20%, balance @ 40%

    €36,800 @ 20%, balance @ 40%

    €35,300 @ 20%, balance @ 40%

     €35,300 @ 20%, balance @ 40%

    Single or widowed or surviving civil partner, qualifying for Single Person Child Carer Credit

    €46,000 @ 20% Balance @ 40%

    €44,000 @ 20%, balance @ 40%

    €40,800 @ 20%, balance @ 40%

    €39,300 @ 20%, balance @ 40%

    €39,300 @ 20%, balance @ 40%

    Married or in a civil partnership (one spouse or civil partner with income)

    €51,000 @ 20% Balance @ 40%

    €49,000 @ 20%, balance @ 40%

    €45,800 @ 20%, balance @ 40%

    €44,300 @ 20%, balance @ 40%

    €44,300 @ 20%, balance @ 40%

    Married or in a civil partnership (both spouses or civil partners with income)

    €51,000 @ 20% (with an increase of 33,000 max),  balance @ 40%

    €49,000 @ 20% (with an increase of €31,000 max), balance @ 40%

    €45,800 @ 20% (with an increase of €27,800 max), balance @ 40%

    €44,300 @ 20% (with an increase of €26,300 max), balance @ 40%

    €44,300 @ 20% (with an increase of €26,300 max), balance @ 40%

    Note: The increase in the rate band is capped at the lower of €33,000 or the income of the lower earner. This increase cannot be transferred between spouses or civil partners.

  • Tax credits, allowances and reliefs

    Credits, allowances and reliefs for the years 2020 to 2024
    Personal circumstances2024 €2023 €2022 €2021 €2020 €

    Single Person

    1,875

    1,775

    1,700

    1,650

    1,650

    Married Person or Civil Partner

    		 3,750 3,550 3,400  3,300 3,300

    Widowed Person or Surviving Civil Partner with dependent child(ren)

    1,875

    1,775

     1,700

     1,650

     1,650

    Widowed Person or Surviving Civil Partner without dependent child(ren)

    2,415

    2,315

    2,240

     2,190

     2,190

    Widowed Person or Surviving Civil Partner - bereavement year

    		 3,750  3,550

    3,400

     3,300

     3,300

    Widowed Parent 1st year after death

    		 3,600 3,600

    3,600

     3,600

     3,600

    Widowed Parent 2nd year after death of spouse or civil partner

    		 3,150  3,150

    3,150

     3,150

     3,150

    Widowed Parent 3rd year after death of spouse or civil partner

    		 2,700  2,700

    2,700 

     2,700

     2,700

    Widowed Parent 4th year after death of spouse or civil partner

    		 2,250  2,250

    2,250

     2,250

     2,250

    Widowed Parent 5th year after death of spouse or civil partner

    		 1,800  1,800

    1,800

     1,800

     1,800

    Single Person Child Carer Credit

    		 1,750  1,650

    1,650 

     1,650

     1,650

    Age Tax Credit if single, widowed or surviving civil partner

    		 245  245

    245 

     245

     245

    Age Tax Credit if married or in a civil partnership

    		 490  490

    490

     490

    490 

    Home Carer's Tax Credit (max.)

    		 1,800 1,700

    1,600

     1,600

     1,600

    Employed Person taking care of an incapacitated individual (max.)

    		 75,000  75,000

    75,000

     75,000

     75,000

    Employee PAYE Tax Credit

    		 1,875  1,775

    1,700

     1,650

     1,650

    Earned Income Tax Credit (max.)

    		 1,875  1,775

    1,700

     1,650

    1,650 

    Incapacitated Child Tax Credit

    		 3,500  3,300

    3,300

     3,300

     3,300

    Incapacitated Child Tax Credit - income limit of child

    		 0  0

    0

     0

     0

    Dependent Relative

    		 245  245

    245

     245

     70

    Dependent Relative Income Limit

    		 17,404  16,780 16,156

     15,740

     15,060

    Blind Tax Credit - single person

    		 1,650  1,650 1,650

     1,650

     1,650

    Blind Tax Credit - one spouse or civil partner blind

    		 1,650  1,650

    1,650

     1,650

     1,650

    Blind Tax Credit - both spouses or civil partners blind

    		 3,300  3,300 3,300

     3,300

     3,300

    Guide Dog - allowance

    		 825  825

    825

     825

     825

    Rent Tax Credit - single person (max)

    		 1,000  500

     500

     0

     0

     

    Rent Tax Credit - jointly assessed married couple or civil partners (max)

    		 2,000  1,000

     1,000

     0

     0
    Mortgage Interest Tax Credit 1,250 (max) 0  0  0  0

    Interest - first-time buyers (allowable for first 7 years) single (max.)

    		 0  0 0 0

    2,500

    Interest - first-time buyers (allowable for first 7 years) married or in a civil partnership

    		 0  0 0 0

    5,000

    Interest - first-time buyers (allowable for first 7 years) widowed person or surviving civil partner

    		 0  0 0 0

    5,000

    Interest - non-first-time buyers single person (max.)

    		 0  0 0 0

    750

    Interest - non-first-time buyers married or in a civil partnership

    		 0  0 0 0 1,500

    Interest - non-first-time buyers widowed person or surviving civil partner

    		 0  0 0 0

    1,500

    Tax Rate: Schedule F

    (WH = Withholding Tax)

    		 25% WH 25% WH

    25% WH

    25% WH

    25% WH

    Tax Rate: Special Savings Account (SSA)

    		 33%  33%

    33%

     33%

     33%

    Max. liability on deposit interest

    		 33%  33%

    33%

     33%

     33%

Published: 29 November 2024 Print this page

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