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IE Tax 2021

Ireland Tax Tables 2021 - Tax Rates and Thresholds in Ireland

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This page contains the tax table information used for the calculation of tax and payroll deductions in Ireland in 2021. These tax tables are used for the tax and payroll calculators published on iCalculator™ IE, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Ireland or would like to add to or suggest amendments to the information herein then please contact us.

Ireland Personal Income Tax Tables in 2021

The Income tax rates and personal allowances in Ireland are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Ireland Tax Calculator 2021.

Ireland Residents Single Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from € 0.000.00to € 35,300.00
40%Income from € 35,301.00 and above
Ireland Non Residents Single Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from € 0.000.00to € 35,300.00
40%Income from € 35,301.00 and above
Ireland Residents Married couple/civil partnership (one income) Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from € 0.000.00to € 35,300.00
40%Income from € 35,301.00 and above
Ireland Non Residents Married couple/civil partnership (one income) Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from € 0.000.00to € 35,300.00
40%Income from € 35,301.00 and above
Ireland Residents Married couple/civil partnership (two incomes) Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from € 0.000.00to € 35,300.00
40%Income from € 35,301.00 and above
Ireland Non Residents Married couple/civil partnership (two incomes) Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from € 0.000.00to € 35,300.00
40%Income from € 35,301.00 and above
Ireland Residents One parent/widowed parent/surviving civil partner Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from € 0.000.00to € 35,300.00
40%Income from € 35,301.00 and above
Ireland Non Residents One parent/widowed parent/surviving civil partner Income Tax Tables in 2021: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from € 0.000.00to € 35,300.00
40%Income from € 35,301.00 and above
Ireland Personal Tax Credit in 2021: Rates and Thresholds (Annual)
ResidentNon-residentFiling Status
€ 1,650.00€ 1,650.00Single
€ 3,300.00€ 3,300.00Married couple/civil partnership (one income)
€ 3,300.00€ 3,300.00Married couple/civil partnership (two incomes)
€ 1,650.00€ 1,650.00One parent/widowed parent/surviving civil partner

Note that all earning under € 13,000.00 are exempt from USC in 2021.

Ireland Social Security Rates in 2021

Ireland Pay Related Social Insurance (PRSI) in 2021: Rates and Thresholds (Annual)
Rate / AllowanceDescription
€ 624.00PRSI Tax Credit (€ 12.00) per week)
€ 18,304.00PRSI Employee Lower Earning Threshold (€ 352.00 per week)
€ 22,048.00PRSI Employee Upper Earning Threshold (€ 424.00 per week)
€ 20,072.00PRSI Employer Higher Rate Threshold (€ 386.00 per week)
4%PRSI Rate for Employees
8.8%PRSI Lower Rate for Employers
11.05%PRSI Higher Rate for Employers

Corporation Tax Rates in Ireland

Corporation tax in Ireland is charged at a flat rate with the rate varying depending on the type of income subject to corporation tax. The table below defines the corporation tax rates applicable for each company type based on residence.

Ireland Corporation Rates in 2021
RateDescription
ResidentNon-Resident
12.5%0%Corporation Tax on Global Income (Trading Income)
25%0%Corporation Tax on Global Income (Income from Excepted Trade)
25%0%Corporation Tax on Global Income (Non-Trading Income)
12.5%12.5%Corporation Tax on Ireland Based Income (Trading Income)
25%25%Corporation Tax on Ireland Based Income (Income from Excepted Trade)
25%25%Corporation Tax on Ireland Based Income (Non-Trading Income)

Capital Gains Tax Rates in Ireland

Ireland Capital Gains Tax Tables in 2021: Tax Rates and Allowances
Tax Rate/AllowanceApplies to
€ 1,270.00Capital Gains Personal Allowance for Individuals
33%Tax Rate for General Capital Gains
40%Tax Rate for Capital Gains from Foreign Life Policies and Foreign Investment products
15%Tax Rate for Capital Gains from Venture Capital Funds for individuals and partnerships
12.5%Tax Rate for Capital Gains from Venture Capital Funds for Companies

Inheritance Tax Rates in Ireland

Ireland Inheritance Tax Tables in 2021: Inheritance Tax Rates and Thresholds (Annual)
Inheritance Tax RateInheritance Tax Allowance:Applies to:
33%€ 310,000.00Beneficiary is the spouse or a child of deceased
33%Up to € 32,500.00 eachBeneficiary is an ant/uncle, brother/sister, nephew/niece, grandchild of deceased
33%Up to € 16,260.00 eachBeneficiary is unrelated to deceased

Ireland VAT Rates in 2021

VAT rates for Ireland are reviewed annually, you can use the VAT Calculator to calculate VAT due in Ireland or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Ireland VAT Rates
VAT RateVAT Description
0%Zero Rated
4.8%Reduced Rate
9%Sport facilities and newspapers
13.5%Tourism related, Fuel and Power
23%Standard Rate

Historic Tax Tables supported for Ireland

The following tax tables are supported by iCalculator™ IE as part of the suite of free tax tools we provide for Ireland.