Ирландия : Платежи в Ирландии ( english )

Ireland: Living There

Irish residents are taxed according to their income, wherever arising, through self-assessment.  Most employees are taxed through the Pay as You Earn (PAYE) system, under which employers deduct tax from their employees’ salary, and pay the tax directly to the Revenue Commissioners.  The taxable income depends on the marital status of a person and how many children he/she has, if any.  The threshold amounts depend on the personal circumstances of the taxpayer. Income tax is imposed at a flat rate of 20% for income up to the threshold amount and the excess income is taxed at a higher rate of 42%.   2007 RESIDENT INCOME TAX STATUS THRESHOLD (20%) 41% Single/Widowed     - without dependent children €34,000 Over €34,000 - under One-Parent Family Tax €38,000 Over €38,000 Married Couple     - one spouse with income €43,000 Over €43,000 - both spouses with income* €68,000 Over €68,000 * With a maximum increase of €20,400; the increase in the standard rate tax band is restricted to the lower of €20,400 or the amount earned by the spouse with the lower income. Residents can also avail of numerous tax credits which depends on the taxpayer’s personal circumstances. TAX CREDITS   Single Person €1,760 Married Man €3,520 Single Parent €1,760 Widowed Parent* €3,750 Widowers and Widowers €2,310 Blind Person €1,760 *Reduced by €500 for the subsequent 4 years, after which no more credit is available