Ireland Tax Tables 2023 - 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 2023. 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.
2023 Tax Tables [Quick Links]
Related Calculators
Ireland Personal Income Tax Tables in 2023
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 2023.
Ireland Residents Single Income Tax Tables in 2023: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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20% | Income from € 0.000.00 | to | € 40,000.00 |
40% | Income from € 40,001.00 | | and above |
Ireland Non Residents Single Income Tax Tables in 2023: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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20% | Income from € 0.000.00 | to | € 40,000.00 |
40% | Income from € 40,001.00 | | and above |
Ireland Residents Married couple/civil partnership (one income) Income Tax Tables in 2023: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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20% | Income from € 0.000.00 | to | € 49,000.00 |
40% | Income from € 49,001.00 | | and above |
Ireland Non Residents Married couple/civil partnership (one income) Income Tax Tables in 2023: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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20% | Income from € 0.000.00 | to | € 49,000.00 |
40% | Income from € 49,001.00 | | and above |
Ireland Residents Married couple/civil partnership (two incomes) Income Tax Tables in 2023: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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20% | Income from € 0.000.00 | to | € 78,000.00 |
40% | Income from € 78,001.00 | | and above |
Ireland Non Residents Married couple/civil partnership (two incomes) Income Tax Tables in 2023: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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20% | Income from € 0.000.00 | to | € 78,000.00 |
40% | Income from € 78,001.00 | | and above |
Ireland Residents One parent/widowed parent/surviving civil partner Income Tax Tables in 2023: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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20% | Income from € 0.000.00 | to | € 44,000.00 |
40% | Income from € 44,001.00 | | and above |
Ireland Non Residents One parent/widowed parent/surviving civil partner Income Tax Tables in 2023: Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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20% | Income from € 0.000.00 | to | € 44,000.00 |
40% | Income from € 44,001.00 | | and above |
Ireland Personal Tax Credit in 2023: Rates and Thresholds (Annual)Resident | Non-resident | Filing Status |
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€ 1,775.00 | € 1,775.00 | Single |
€ 3,550.00 | € 3,550.00 | Married couple/civil partnership (one income) |
€ 3,550.00 | € 3,550.00 | Married couple/civil partnership (two incomes) |
€ 1,700.00 | € 1,700.00 | One parent/widowed parent/surviving civil partner |
Note that all earning under € 13,000.00 are exempt from USC in 2023.
Ireland Social Security Rates in 2023
Ireland Pay Related Social Insurance (PRSI) in 2023: Rates and Thresholds (Annual)Rate / Allowance | Description |
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€ 624.00 | PRSI Tax Credit (€ 12.00) per week) |
€ 18,304.00 | PRSI Employee Lower Earning Threshold (€ 352.00 per week) |
€ 22,048.00 | PRSI Employee Upper Earning Threshold (€ 424.00 per week) |
€ 20,072.00 | PRSI 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 2023Rate | Description |
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Resident | Non-Resident |
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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 2023: Tax Rates and AllowancesTax Rate/Allowance | Applies to |
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€ 1,270.00 | Capital 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 2023: Inheritance Tax Rates and Thresholds (Annual)Inheritance Tax Rate | Inheritance Tax Allowance: | Applies to: |
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33% | € 310,000.00 | Beneficiary is the spouse or a child of deceased |
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33% | Up to € 32,500.00 each | Beneficiary is an ant/uncle, brother/sister, nephew/niece, grandchild of deceased |
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33% | Up to € 16,260.00 each | Beneficiary is unrelated to deceased |
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Ireland VAT Rates in 2023
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 RatesVAT Rate | VAT Description |
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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.