Income levy
Abolished with effect from 1 January 2011. Applied with respects tax year 2009-2011, the income levy was replaced by Universal Social Charge (USC) which came into effect from 1 January 2011.
| Income levy 2009 – 2011 | |
|---|---|
| Amount (€) | Rate (%) |
| 1 January 2009 – 30 April 2009 | |
| Up to 100,100 | 1 |
| Between 100,101 and 250,120 | 2 |
| Over 250,120 | 3 |
| 1 May 2009 – 31 December 2010 | |
| Up to 75,036 | 2 |
| Between 75,037 and 174,980 | 4 |
| Over 174,980 | 6 |
| Income levy for self-assessed individuals | |
|---|---|
| Part of aggregate income (€) | Rate of income levy (%) |
| First 75,036 | 1.67 |
| Next 25,064 | 3 |
| Next 74,880 | 3.33 |
| Next 75,140 | 4.67 |
| The remainder | 5 |
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