Table 1: Brackets for wage tax/national insurance contributions 2023
| Grade | For wages per year, starting from amount to next bracket | Payroll taxes contribution up to state pension age | Payroll taxes contribution, state pension age and older, born in 1946 or later |
|---|---|---|---|
| 1 | €0 | 36.93% | 19.03% |
| 2a | €37,150 | 36.93% | 36.93% |
| 3 | €73,032 | 49.50% | 49.50% |
| Grade | Annual wages | Payroll taxes contribution, state pension age and older, born in 1945 or earlier |
|---|---|---|
| 1 | €0 | 19.03% |
| 2b | €38,704 | 36.93% |
| 3 | €73,032 | 49.50% |
The tax rates for the income brackets are composed as follows:
| Grade | Type of contribution | Up to state pension age | State pension age and older |
|---|---|---|---|
| 1 | Old Age Pensions Act contribution | 17.90% | N/A |
| Surviving Dependants Act contribution | 0.10% | 0.10% | |
| Exceptional Medical Expenses Act contribution | 9.65% | 9.65% | |
| Wage tax | 9.28% | 9.28% | |
| Total grade 1 | 36.93% | 19.03% | |
| 2a en 2b | Wage tax | 36.93% | 36.93% |
| 3 | Wage tax | 49.50% | 49.50% |