About taxes in Ireland

Ireland uses a two-rate income tax: 20% on the "standard rate band" and 40% above. For 2025 a single individual's standard band is €44,000; a married couple with one income gets €53,000; with two incomes up to €88,000 (transferable up to €35,000). On top of income tax, two additional charges apply: the Universal Social Charge (USC) is a progressive levy from 0.5% to 8% on most income (with reduced rates for medical-card holders and over-70s), and Pay Related Social Insurance (PRSI) Class A1 is 4.1% on earnings (after a small credit at the lower end). Tax credits — the Personal Tax Credit (€2,000) and Employee/PAYE Tax Credit (€2,000) — are deducted from gross tax due, not from income, and can fully offset tax for low earners. The Special Assignee Relief Programme (SARP) is Ireland's expat incentive: qualifying assignees earning over €100,000 can exempt 30% of employment income between €100k and €1m from income tax (USC and PRSI still apply), for up to 5 years. PAYE handles all withholding; most employees never need to file a return.