Telephone: 353 21 4840721 Fax: 353 21 4840726
19 White Street, George's Quay, Cork, Ireland
 
Home
Services
Tax Update
Tax Calendar
Tax Tables
Useful Links
Documents
Locate Us

 

 
Registered
Tax
Consultant


cpa-logo
 
 
 

 

 


2. INCOME TAX (Rates and Bands) 2011 & 2012

Income Tax Rates & Bands

2011

2012
Single & Widowed or Surviving Civil Partner without children

First €32,800 @ 20% Balance @ 41%

First €32,800 @ 20% Balance @ 41%
Single/Widowed or Surviving Civil Partner qualifying for One Parent Family Tax Credit
First €36,800 @ 20% Balance @ 41%
-
First €36,800 @ 20% Balance @ 41%
-
Married or In a Civil Partnership - one spouse or Civil Partner with income.

*First €41,800 @ 20% Balance @ 41%

*First €41,800 @ 20% Balance @ 41%

Married or In a Civil Partnership - both spouses or Civil Partners with income.
First €41,800 @ 20% Plus €23,800 @ 20% - Max Balance @ 41%
First €41,800 @ 20% Plus €23,800 @ 20%-Max Balance @ 41%

 * The increase in the standard rate tax band is restricted to the lower of the €23,800 in the years 2011 and in 2012 or the amount of the income of the Spouse or Civil Partnership with the lower income. The increase is not transferable between Spouses or Civil Partners.

.Return to Tax Tables Page

 

 

© Copyright Andrew Guerin & Associates 2012