PAYE
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Emergency tax
When you start your new job, you should give your PPS number (Personal and Public Service Number)...
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Starting Work in Ireland and the Basics of PAYE
When you start employment in Ireland, you will pay tax under the Pay As You Earn (PAYE) system, w...
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What is USC (Universal Social Charge)?
You must also pay USC on your income. USC or the Universal Social Charge is a tax on your gross ...
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How is my income tax calculated?
Any income you earn is charged at the standard rate of 20% up to a certain amount. This amoun...
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Tax Credits
Your liability for income tax is also reduced by any tax credits and reliefs you can claim each...
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Claiming a tax refund
There may be times you end up paying too much tax!
It’s fair to say that no one wants to end up ...
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Benefit-in-kind
Benefit in Kind is a non-cash benefit typically given by employers to employees. If the total va...
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Cycle to Work Scheme
This initiative was designed with the aim of encouraging people to cycle to work.
Under the sch...
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Marginal relief
If you earn more than the exemption limit, you may be able to claim marginal relief. This means...
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Tax on income outside of PAYE
Even if you’re a PAYE employee, there may come a time when you earn extra income on the side. I...
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DIRT (Deposit Interest Retention Tax)
DIRT is deducted at source by Irish financial institutions, such as banks, from deposit interes...
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Capital Gains Tax (CGT)
Capital Gains is a tax on the gains when you dispose of an ‘asset’ such as land or property. Wh...
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Capital Gains Tax Reliefs
There are a number of reliefs available relating to CGT in certain circumstances. This will hel...
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How do I pay Capital Gains Tax?
If you're registered for income tax, you must report the capital gain/loss on a Form 11. If you'r...
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When do I need to pay Capital Gain Tax (CGT)?
For 2009 and subsequent years the tax year is divided into a set of 2 periods for CGT payment p...
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Capital Gains Tax Frequently Asked Questions Q. What if I make a loss?
A. If you make a loss on the sale of a property, you still need to declare it. However, it can be...
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Do I need to pay CGT on an investment property?
Yes, you must pay CGT on any gain in this instance. The gain you make in this case is the differe...
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What if I gift the investment property to my children?
The market value at the date of the gift is used as sales proceeds and CGT is then calculated in ...
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What if I sell part of my own garden to a developer?
You must pay CGT on the gains if the development land exceeds €19,050. Normally your main residen...
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Capital Acquisitions Tax (CAT)
If you receive a gift, you may need to pay a 'gift tax' on it called Capital Acquisitions Tax....