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.

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

Online services for PAYE taxpayers
You can use Revenue’s online service, myAccount, to manage your tax if you are a PAYE taxpayer.

Taxation of married people and civil partners
There are three ways in which you can be taxed as a married person. Find out about the different options.

Taxation of cohabiting couples
Find out about how cohabiting couples are taxed.

Taxation of benefits from employment
Employees can get certain benefits in addition to their salary or wages. Most of these benefits are taxed.

How to review your tax for PAYE taxpayers
How to check if you have paid the right amount of tax and what to do if you have paid too much or too little.

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.

How to comply with your tax obligations
Some PAYE taxpayers have other sources of income. Information about how non-PAYE income is taxed.

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

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

Tax and starting work
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: Starting work

Changing job: tax, PRSI and pension
What you need to know about for your tax, social insurance contributions (PRSI) and your pension if you are changing job.
This document is in: Changing job

Taxation of lump sum payments
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: 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.

Artists' exemption from income tax
Some income earned by artists, writers, sculptors 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.

Case study: Calculating your income tax
Tax on income you earn from employment is deducted directly from your salary (pay). A case study on how this tax is calculated.