In 2023, Ann is single and earns €800 per week.
Because Ann is single, she has a standard rate band of €40,000 per year. The weekly amount is €769.23 (€40,000/52).
This means that the first €769.23 of Ann’s wages is taxed at the standard rate of 20%. The balance of €30.77 (€800 - €769.23) is taxed at the higher rate of 40%.
Ann's tax liability (before tax credits, allowances and reliefs)
| Description||Amount of wage||Calculation||Tax|
|Single rate band
||€769.23 x 20%
||€30.77 x 40%
Ann will also have tax credits, allowances and reliefs applied to her earnings.