| Personal Income Tax Rates – Employment Income |
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| Tax rate |
Standard income tax rate: 20%, Higher income tax rate: 40% (Income above €34,550 for single person, or income above €43,550 for a married couple with one income). USC charged as follows: First €12,012 @ 0.5%, Next €7,360 @ 2%, Next €50,672 @ 4.75%, Balance @ 8% (Non-PAYE income in excess of €100,000 is subject to a USC surcharge of 3%). |
| Tax period |
Calendar year. |
| Tax residency / Domicile according to domestic law |
There are two tests of tax residency: a) 183 days in Ireland during a tax year, b) 280 days over the course of two years, with at least 30 days present in Ireland in either year. Ordinary resident: An individual will be considered ordinarily resident after three consecutive years of tax residence in Ireland. Domicile: This is a common law concept that will impact on an individual’s charge to Irish tax, specifically their entitlement to claim the remittance basis of tax. An individual may have an Irish domicile if they hold either a: 1) Domicile of Origin; 2) Domicile of Choice, 3) Domicile of Dependency. |
| Tax registration |
This is required. |
| Employment income definition |
Any remuneration, benefit in kind or perquisites received as a reward for services rendered under a contract of employment. |
| Examples of tax exemption |
Reimbursement of correctly documented business expenses, removal or relocation expenses and subsistence costs for temporary assignees. |
| Specific expatriate concession |
Special Assignee Relief Programme (SARP): If the qualifying conditions are met, 30% of the individuals’ employment income in excess of €75,000 is exempt from income tax. |
| Income of board members |
This income is taxable in Ireland, regardless of their residence position, where the income arises from an Irish ‘office.’ |
| Tax returns |
A self-assessed taxpayer is required to file a self assessment Form 11 tax return by 31 October in the year following the relevant tax year. An employee with income subject to PAYE withholdings is required to submit a Form 12 tax return only if they have additional sources of income, or if they are requested to file a Form 12 return by Revenue. |
| Tax payments |
This must be paid on or before the 31 October in the year following the year of assessment. Self-assessed taxpayers are also required to pay Preliminary Tax for the current year on or before the due date for submitting a return. |
| Tax on real estate property |
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| Social contribution (CSS) to be paid with tax |
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