Table 2a/2b: Tax credits for wage tax/national insurance contributions for employees below the state pension age 2025
Table 2a/2b show the tax credits for wage tax/national insurance contributions for employees below the state pension age. All amounts are annual.
General tax credit
| Tax credit | For taxable wages | Amount | Percentage |
|---|---|---|---|
| General tax credit | Up to €28,406 | €3,068 | N/A |
| Phasing out of general tax credit | From €28,406 to €76,817 | N/A | 6.337% |
| Phasing out of general tax credit maximum, reached at €76,817 | N/A | €3,068 | N/A |
Employed person's tax credit
| Tax credit | For wages from current employment per year | Amount | Percentage |
|---|---|---|---|
| 1st accrual rate | Up to €12,169 | N/A | 8.053% |
| 1st accrual rate maximum | N/A | €980 | N/A |
| 2nd accrual rate | From €12,169 to €26,288 | N/A | 30.030% |
| 2nd accrual rate maximum | N/A | €4,240 | N/A |
| 3rd accrual rate | From €26,288 to €43,071 | N/A | 2.258% |
| 3rd accrual rate maximum, reached at €43,071 | N/A | €379 | N/A |
| Total tax credit (1st, 2nd and 3rd accrual rate) maximum | N/A | €5,599 | N/A |
| Phasing out of tax credit | From €43,071 to €129,078 | N/A | 6.510% |
| Phasing out of tax credit, maximum phasing out, reached at €129,078 | N/A | €5,599 | N/A |
Young disabled person's tax credit
| Tax credit | Amount |
|---|---|
| Young disabled person's tax credit | €909 |
