Table: Personal Tax Credit Rates

Table: Personal Tax Credit Rates 
Your status 2025
Single person €2,000
Married person or civil partner €4,000
Widowed person or surviving civil partner with dependent child(ren) €2,000
Widowed person or surviving civil partner without dependent child(ren) €2,540
Widowed person or surviving civil partner - year of death €4,000
Widowed parent - first year after death €3,600
Widowed parent - second year after death €3,150
Widowed parent - third year after death €2,700
Widowed parent - fourth year after death €2,250
Widowed parent - fifth year after death €1,800

 

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