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2. INCOME TAX (Rates and Bands) 2012 & 2013

Income Tax Rates & Bands

2012

2013

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.

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