Personal Tax in Ireland
- Tax Base For Residents and Non-Residents
Advance payments of income tax are based on the "self assessment" method.
An individual whose income is only from a wage pays his income tax to the tax authorities on a monthly basis.
A foreign resident who is employed in Ireland pays tax only on income earned in Ireland. One of two tests must be passed to be considered an Irish resident: residency of more than 183 days a year in Ireland or residency of more than 280 days over a period of two years.
For further information visit the website Worldwide-tax.
|Tax in EUR.||Individual income tax rates 2009|
|EUR 36,401 and above||41%|
- Allowable Deductions and Tax Credit
- Relief is given mainly in the form of a credit on tax payable. Most relief refers exclusively to Irish residents. You can consult the list of deductions.
- Special Expatriate Tax Regime
- Unless your income is relieved from Irish tax under the provisions of a double taxation agreement, it will be taxable in Ireland from the date of your arrival regardless of your Irish residence status for tax purposes.
- Capital Tax Rate
Tax is payable on gifts and inheritances; when either the donor of the gift/the testator or the recipient of the gift/the heir is an Irish resident, the tax is also applicable to overseas assets.
Tax is payable at 20%, over and above an exemption which varies depending on the relationship between the parties.
Transfers from a married person to his or her spouse are exempt from the tax.
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