Table 2: Tax credits for wage tax/national insurance contributions for employees up to the state pension age 2019

Amount

Percentage

Remarks

General tax credit

€ 2,477

For taxable wage up to € 20,384

Phase out of the general tax credit

5.147%

For taxable wage of € 20,384 or more, but no more than € 68,507

maximum

€ 2,477

For taxable wage of more than € 68,507

Employed
person’s tax
credit

1.754%

In as far as income from present employment is € 9,694 or lower

maximum

€ 3.399

28.712%

In as far as income from present employment is more than € 9,694

Phase-out of
employed person's
tax credit

6.000% of the income above € 34,060

The phase-out is € 3,399 when the income is more than € 90,710

Tax credit for persons handicapped from early childhood

€ 737

Career-break leave credit

€ 215

For each calendar year saved until 2011, solely for the transitional group

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