Login

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