Irish income tax is imposed on the worldwide income of an individual who is resident and domiciled in Ireland.
An individual who is resident but not domiciled in Ireland is liable to Irish income tax on Irish-source income, foreign-employment income in respect of Irish duties, and on foreign-employment income and foreign-investment income to the extent that it is remitted into Ireland.
A non-resident individual is generally liable to Irish income tax on Irish-source income only.
Personal income tax rates
|Tax at 20%
||Tax at 40%
|Single and widowed person: no dependent children
||Income up to 33,800
||Balance of income over 33,800
|Married couple: one income
||Income up to 42,800
||Balance of income over 42,800
|Married couple: two incomes
||Income up to 67,600
||Balance of income over 67,600
An income tax exemption is available for certain individuals aged 65 years or over. These individuals are only liable to income tax if their income is above a specified limit. For 2017, the specified limit is EUR 18,000 for an individual who is single/widowed and 65 years of age. The specified limit is EUR 36,000 for an individual who is married and 65 years of age. These limits are increased in respect of dependent children. Marginal relief may apply where the individual's total income exceeds the specified limit.
Local income taxes
There are no local income taxes in Ireland.