Table 2a/2b: Tax credits for wage tax/national insurance contributions up to the state pension age 2023

All amounts in this table are on an annual basis.

Tax credit	Younger than state pension age		Particulars
	Amount	Percentage
General tax credit	€3,070	N/A	For taxable wages up to €22,660
Phasing out of general tax credit	N/A	6.095%	For taxable wages of more than €22,660, but less than €73,031
Phasing out of general tax credit, maximum	€3,070	N/A	Reached at €73,031
Employed person' tax credit (1st accrual rate)	N/A	8.231%	For wages from current employment up to €10.740
Employed person's tax credit (1st accrual rate) maximum	€884	N/A
Employed person's tax credit (2nd accrual rate)	N/A	29.861%	For wages from current employment of €10,740 to €23,201
Employed person's tax credit (2nd accrual rate) maximum	€3,721	N/A
Employed person's tax credit (3rd accrual rate)	N/A	3.085%	For wages from current employment from €23,201
Employed person's tax credit (3rd accrual rate) maximum	€447	N/A	Reached at €37,691
Total employed person's tax credit (1st, 2nd and 3rd accrual rate) maximum	€5,052	N/A	N/A
Phasing out of employed person's tax credit	N/A	6.510%	For wages from current employment of €37,691
Phasing out of employed person's tax credit, maximum phasing out	€5,052	N/A	Reached at €115,295
Young disabled person's tax credit	€820	N/A	N/A