Ireland Income Tax Rates and Personal Allowances in 2019

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This page includes tax rates and thresholds for indvduals and corporations in Ireland with the rates applicable to the 2019 tax year.

Personal Income Tax Rates (PIT) in Ireland

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 2019.

Ireland Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from €0.00to €33,800.00
40%Income from €33,800.01 and above
Ireland Non-Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from €0.00to €33,800.00
40%Income from €33,800.01 and above

Social Security Rates in Ireland in 2019

Ireland Universal Social Charge (USC) in 2019: Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0.5%Income from €0.00to €12,012.00
2%Income from €12,012.01 to €19,874.00
4.5%Income from €19,874.01 to €70,044.00
8%Income from €70,044.01 and above

Note that all earning under €13,000.00 are exempt from USC in 2019.

Ireland Pay Related Social Insurance (PRSI) in 2019: 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 2019
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 2019: 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 2020: 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 aunt/uncle, brother/sister, nephew/niece, grandchild of deceased
33%Up to €16,260.00 eachBeneficiary is unrelated to deceased

Tax Policy in Ireland in 2019

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Ireland periodically and typically updated each year. Not that not all tax rates and thresholds in Ireland change annually, alterations to tax policy to support strategic economic growth in Ireland mean that the certain areas may be focused on to provide specific tax relief in Ireland or support growth in certain areas (overseas invstment in Ireland for example may mean reduced non-resident income tax rates in Ireland for a period).

When tax policy in Ireland changes, the resultant tax tables also change. Tax tables in Ireland are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Ireland, the Ireland tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Ireland for example).

Ireland Tax Tables may also be referred to as Ireland Tax Slabs, Ireland personal allowances and tax thresholds or Ireland business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2019 tax rates and thresholds used within the 2019 Ireland Salary Calculator. This means that if you are aware of a 2019 tax exemption or 2019 tax allowance in Ireland that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Ireland Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Ireland Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Ireland simple, we achieve this my making the Ireland tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2019 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2019 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Ireland income tax rates and personal allowances used in the associated income tax calculator for the same tax year.