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Income tax

How your income tax is calculated
Tax on income you earn from employment is deducted directly from your salary (pay). Find out how this tax is calculated.

PAYE overpayments and underpayments of tax
This document explains how you can find out if you have underpaid or overpaid tax. It also explains how to get a refund of tax or pay tax you may owe.

Online services for PAYE taxpayers
You can use the PAYE Anytime service from Revenue to claim tax credits, declare additional income and update your personal information.Find out about PAYE Anytime

Universal Social Charge (USC)
The Universal Social Charge is a tax payable on gross income that came into effect on 1 January 2011.

Income levy
The income levy was a charge on income that has been replaced by the Universal Social Charge (USC) from 1 January 2011.

Taxation of married people and civil partners
There are three ways in which you can be taxed as a married person or as a civil partner in Ireland. Explore the options and find out how to apply.

Taxation of benefits from employment
Employees can get certain benefits in addition to their salary or wages. Some of these benefits are taxed. This document provides information on how such benefits are taxed.

Artist's exemption from income tax
Some income earned by artists, writers, sculpturs and painters in Ireland from the sale of their work may be exempt from income tax. How to obtain exemption from income tax if you are an artist and satisfy certain criteria.

Taxation of social welfare payments
Social welfare payments may or may not be deemed taxable in Ireland. Information about how which social welfare payments are taxable and how they are taxed.
This document is in: Social Welfare > Irish social welfare system > Claiming a social welfare payment

Tax and starting work - PAYE
Most employees have their tax deducted from their salary by their employer. Find out what you need to know about tax when starting work.
This document is in: Employment > Starting work and changing job > Starting work

Changing job: tax, PRSI and pension
There are various steps to be taken when changing job, particularly in relation to tax, social insurance (PRSI) and pension.
This document is in: Employment > Starting work and changing job > Changing job

Compensation for loss of employment - taxation of lump sum
Lump sum payments in compensation for loss of employment are subject to tax. How is tax calculated and what are your entitlements?
This document is in: Employment > Retirement > Income Tax in Retirement

Tax refund when unemployed or out of work sick
Explanation of how to get a tax refund if you have worked and are now unemployed or out of work due to illness.

Tax codes and civil partnership
The tax provisions that apply to married couples are now available to civil partners. Find out more about how civil partners are treated under the tax code.

Tax for self-employed people
A summary of how self-employed people are taxed.

Language

Gaeilge

Contact Us

If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 8pm) or you can visit your local Citizens Information Centre.