Table 2: Tax credits for wage tax/national insurance contributions for employees up to the state pension age 2021

Tax credit Amount Percentage Remarks
General tax credit €2,837 N/A For taxable wage up to €21,043
Phase out of the general tax credit N/A 5.977% For taxable wage of €21,043 or more, but no more than €68,507
Phase out of the general tax credit maximum €2,837 N/A For taxable wage of more than €68,507
Employed person’s tax credit N/A 4.581% In as far as income from present employment is €10,108 or lower
Employed person’s tax credit maximum €463 N/A
Employed person’s tax credit N/A 28.771% In as far as income from present employment is more than €10,108, but no more than €21,835
Employed person’s tax credit maximum €3,374 N/A
Employed person’s tax credit N/A 2.663% In as far as income from present employment is more than €21,835, but no more than €35,652
Employed person’s tax credit maximum € 368 N/A
Total employed person’s tax credit is maximum € 4,205 N/A
Phase-out of employed person's tax credit N/A 6.000% of the income above €35,652 The phase-out is €4,205 when the income is more than €105,735
Tax credit for persons handicapped from early childhood €761 N/A N/A
Career-break leave credit €223 N/A For each calendar year saved until 2011, solely for the transitional group

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