Individual - Taxes on personal income

Last reviewed - 12 August 2020

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 earned while carrying out duties in Ireland, and on other foreign 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

Filing status 2021 (EUR)
Tax at 20% Tax at 40%
Single and widowed person: no dependent children Income up to 35,300 Balance of income over 35,300
Married couple: one income Income up to 44,300 Balance of income over 44,300
Married couple: two incomes (of at least EUR 26,300 each) Income up to 70,600 Balance of income over 70,600

Exemption limits

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 2021, the specified limit is EUR 18,000 for an individual who is single/widowed and EUR 36,000 for a married couple. 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.