The following tables show the tax rates, rate bands and tax reliefs for the tax year 2024 and the previous tax years. Calculating your Income Tax gives more information on how these work.

  • Tax rates and rate bands

    Rates and bands for the years 2020 to 2024

    Personal circumstances2024 €2023 €2022 €2021 €2020 €

    Single or widowed or surviving civil partner, qualifying for Single Person Child Carer Credit

    €46,000 @ 20% Balance @ 40%

    €44,000 @ 20%, balance @ 40%

    €40,800 @ 20%, balance @ 40%

    €39,300 @ 20%, balance @ 40%

    €39,300 @ 20%, balance @ 40%

    Note: The increase in the rate band is capped at the lower of €33,000 or the income of the lower earner. This increase cannot be transferred between spouses or civil partners.

  • Tax credits, allowances and reliefs

    Credits, allowances and reliefs for the years 2020 to 2024

    Personal circumstances2024 €2023 €2022 €2021 €2020 €

    Interest - first-time buyers (allowable for first 7 years) married or in a civil partnership

    5,000

    Interest - first-time buyers (allowable for first 7 years) widowed person or surviving civil partner

    5,000

  •