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UCD Payroll Office
Oifig Párolla UCD

Income Levy 2009

The income levy was replaced by the Universal Social Charge in January 2011

This income levy is payable on gross income from all sources before any tax reliefs, capital allowances, losses or pension contributions.

1 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 1 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

Income Levy - Frequently Asked Questions (PDF, 234KB)

Income Levy Certificate 2009 (PDF, 240KB)


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Income Levy