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Exemption and marginal relief

  1. Overview
  2. Exemption limits
  3. How to calculate your total income
  4. Marginal relief

Exemption limits

If you are not married or in a civil partnership, you are exempt from Income Tax where: 

  • your total income is less than the exemption limit
  • and
  • you are 65 or older.

If you are married or in a civil partnership and jointly assessed, you are exempt from Income Tax where:

  • your total income is less than the exemption limit
  • and
  • either you, or your spouse, is 65 or older.

The exemption limits are as follows:

2020 - 2025
Personal circumstancesExemption limit

Single, widowed or a surviving civil partner

€18,000

Married or in a civil partnership

€36,000

If you have dependent children, your exemption limits are increased by:

  • €575 per child for your first two children
  • and
  • €830 per child for each additional child.

A dependent child is one who:

  • was born during the year
  • is under 18 years of age at the start of the year
  • or
  • became incapacitated before they turned 21.

A dependent child may also be a child over 18 or an incapacitated child over 21. This is only where they are (or were at the time they became incapacitated) either:

  • attending college full-time
  • or
  • training for a trade or profession (course must last at least two years).

If you qualify for the relief, a Revenue Payroll Notification (RPN) is issued to your employer or pension provider. This advises them not to deduct any Income Tax.

If your total income exceeds the above limits, you may be able to claim marginal relief. The exemption will be automatically granted for subsequent years, if due.

  • Example 1

    Mark and Anne are married and are jointly assessed. Mark is the assessable spouse. Mark is 64 and Anne is 66. Their total income for 2025 is €35,000.

    As Anne is 65 or over, and their total income for the period is under the exemption limit of €36,000, they are exempt for Income Tax for 2025.

    This exemption applies to Income Tax only. Mark may still have to pay Pay Related Social Insurance (PRSI) on his income as he is under 66. Anne may still have to pay PRSI on her income as she is aged between 66 and 70. This depends on whether she has accessed any Department of Social Welfare pension entitlements and whether she had already reached 66 years of age by 1 January 2024. Please see Changes to Pay Related Social Insurance (PRSI) for more information on this.

    Both Mark and Anne may also be subject to the Universal Social Charge (USC), which is calculated separately from Income Tax.

  • Example 2

    Hannah and James are married and are jointly assessed. Hannah is the assessable spouse. Hannah is 65 and James is 67. Their total income for 2025 is €37,480.

    Hannah and James have triplets who are currently in university. As a result, their exemption limit is increased as follows:

    Hannah and James's exemption limits
    Limits Amounts
     Standard Married Exemption Limit   €36,000
     First Qualifying Child  €575
     Second Qualifying Child   €575
     Third Qualifying Child   €830
     Adjusted Exemption Limit  €37,980

    As their adjusted exemption limit is over their jointly assessed total income for 2025, and at least one of them is aged 65 or older, their income is exempt from Income Tax.

    This exemption applies to Income Tax only. Hannah may still have to pay PRSI on her income as she is under 66. James may still have to pay PRSI on his income as he is aged between 66 and 70. This depends on whether he has accessed any Department of Social Welfare pension entitlements and whether he had already reached 66 years of age by 1 January 2024. Please see Changes to Pay Related Social Insurance (PRSI) for more information on this.

    Both Hannah and James may also be subject to the USC, which is calculated separately from Income Tax.

Next: How to calculate your total income

Published: 29 January 2025 Print this page

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