This income levy is payable on gross income from all sources before any tax reliefs, capital allowances, losses or pension contributions.
The rates of the income levy are as follows:From the 1st of January 2009 to 30 April 2009
- 1%: Income up to €100,100 p.a.
- 2%: Income between €100,101 and €250,120 p.a.
- 3%: Income in excess of €250,120 p.a.
- 2%: Income up to €75,036 p.a.
- 4%: Income between €75,037 and €174,980 p.a.
- 6%: Income in excess of €174,980 p.a.
Exempt Categories
- Where an individual's income for a year does not exceed €15,028 p.a.
- Individuals aged 65 or over whose annual income does not exceed €20,000 p.a.
- Full Medical card holders
Social Welfare payments are also excluded from the income levy.
Please see the following documents for more information:
Income Levy - Frequently Asked Questions (PDF, 277KB)
Income Levy Certificate 2009 (PDF, 240KB)
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