Income levy (From 01 Jan 2009)

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.
From the 1st of May 2009
  • 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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