Tax guides

How each Irish tax works

Each hub explains who pays, how the tax is calculated, when it is due, which return applies, the main exemptions, a worked example and when to seek professional advice.

Personal taxes on pay

PAYE / Income Tax

How Income Tax is deducted through PAYE, the 20% and 40% rate bands, tax credits and the end-of-year review.

USC

USC rates and bands for 2022 to 2026, the 13,000 euro exemption, the reduced rate for medical card holders and how USC refunds work.

PRSI

What PRSI is, the main classes, who pays and why PRSI is not refunded through the PAYE end-of-year review.

Other taxes: introductory hubs

Accurate introductions reviewed for the basics; full field-level guidance follows in Phase 2 after specialist review.

Introduction

CGT

Introductory guide to Capital Gains Tax: the 33% rate, the 1,270 euro annual exemption, payment dates and which return to file.

Introduction

CAT

Introductory guide to CAT: the 33% rate, the group thresholds, the small gift exemption and the IT38 return.

Introduction

VAT

Introductory guide to VAT rates in Ireland, who must register and how VAT returns work.

Introduction

LPT

Introductory guide to Local Property Tax: valuation bands, how the charge is set and payment options.