| Corporation Tax |
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Capital Gains Tax (individuals) |
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| Trading Rate |
12.50% |
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Rate |
25% |
| Non-Trading Rate |
25% |
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Annual Exemption |
€ 1,270 |
| Capital Gains Rate |
25% |
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| Qualifying New Companies |
0% |
* |
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Value Added Tax (VAT) |
| *For 3 years on profits of up to €320,000 per year, certain trading activities only, must commence before end of 2011 |
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Standard Rate |
23% |
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Reduced Rate |
13.50% |
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| Personal Income Tax |
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Threshold: between €37,500 and €75,000 |
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depending on nature of supplies |
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20% Band |
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41% Band |
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| Single without dependents |
€ 32,800 |
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over €32,800 |
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Capital Acquisitions Tax |
| Single parent |
€ 36,800 |
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over €36,800 |
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| Married Couple (one income) |
€ 41,800 |
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over €41,800 |
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Rate |
25% |
| Married Couple (two incomes) |
€ 65,600 |
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over €65,600 |
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Thresholds: |
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Group A |
€ 332,084 |
| Universal Social Charge on all gross income |
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Group B |
€ 33,208 |
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Group C |
€ 16,604 |
| Up to €75,036 |
2% |
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| €75,037 to €174,980 |
4% |
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| Over €174,980 |
6% |
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Stamp Duty |
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Residential Land & Property (Progressive rates):* |
| PRSI Contributions |
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Up to €1,000,000 |
1% |
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Over €1,000,000 |
2% |
| Employed / Self-Employed Earnings |
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| PSI: |
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| Income up to €75,036 |
4% |
* |
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Non-Residential Land & Property (Progressive rates): |
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Up to €10,000 |
Exempt |
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€10,000 to €20,000 |
1% |
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€20,000 to €30,000 |
2% |
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€30,000 to €40,000 |
3% |
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€40,000 to €70,000 |
4% |
| Employer Contribution |
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€70,000 to €80,000 |
5% |
| PSI On all earnings |
10.75% |
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Over €80,000 |
6% |
| PSI where income <€356 pw |
8.50% |
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Shares and Securities: |
1% |
| *Where earnings less tharn €352 pw, exempt |
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| First €127 pw of earnings not taxable for higher earners |
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Withholding Rates (Non-Treaty) |
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Dividends |
20% |
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Interest |
20% |
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Royalties |
20% |
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