04.
Income Tax
The Irish tax year runs from January to December. Employees pay tax through a Pay-As-You-Earn (PAYE) system which is deducted from wages by employers before net payments are made to employees.
Below is a table of tax thresholds for 2023.
Personal Circumstances 20% 40%
Single or Windowed or surviving civil partner, without qualifying children €40,000 Balance
Single or widowed or surviving civil partner, qualifying for Single Person Child Carer Credit
€44,000 Balance
Married couple/ civil partners.
One income
€49,000 Balance
Married couple/ civil partners.
Two incomes
€49,000 (with an increase of €31,000 max) Balance