Irish Tax System Explained
Income tax rates and bands, USC, PRSI — how the three components of Irish tax work together.
PAYE Guide
How PAYE works, Revenue Payroll Notifications (RPNs), emergency tax, and getting a tax refund.
Tax Credits
Personal, employee, home carer, single person child carer credits — amounts and how to claim.
Self-Assessment
ROS registration, filing Form 11, paying preliminary tax, deadlines, and record keeping.
Rental Income Tax
Allowable expenses, RTB registration, calculating taxable rental profit, and capital allowances.
Capital Gains Tax
CGT rates (33%), principal private residence relief, entrepreneur relief (10%), annual exemption, and filing.
Capital Acquisitions Tax
Gift tax and inheritance tax, group thresholds (A: €400k, B: €32.5k, C: €16.25k), agricultural and business relief.
Universal Social Charge (USC)
USC rates, bands, exemptions, reduced rates for over-70s and medical card holders.
PRSI Guide
PRSI classes (A, S, J, etc.), employee and employer rates, benefits linked to contributions.
Rent Tax Credit
Eligibility, amount (€750/€1,500), how to claim through myAccount, RTB registration requirements.
Medical Expenses Relief
Tax relief on health costs: GP visits, hospital charges, dental work, nursing home fees — 20% relief.
Marriage & Separation Tax
Joint assessment, separate assessment, transfer of tax credits and bands, treatment on separation.
🇮🇪 More Irish Resources
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