Once you get a job, you will start to pay tax on your income. Make sure that you have the PPS number already and have applied for Tax credits as soon as you start working. For more information on these two please see the PPS number and Tax Credits Section. If you fail to sort this out before your 1st payday, you will be taxed on Emergency tax, which is far not as generous as the tax bracket where you would be assigned after receiving the tax credits.

If you have been paying emergency tax once you have received the certificate of Tax credits and have given to your employer you will be refunded with the difference between the tax brackets you are assigned and the emergency tax percentage you have paid.

Single Taxpayers
Personal tax credits of €1,520
Income Tax after subtracting deductions from total pay:
20% on the first € 28,000
42% on the balance

Married Taxpayers (two incomes)
Personal tax credits of €3,040
Income Tax after subtracting deductions from total pay:
20% on the first €56,000
42% on the balance

Married Taxpayers (single income)
Personal tax credits of €3,040
Income Tax after subtracting these deductions from total pay:
20% on the first €37,000
42% on the balance

Emergency Tax

If your employer has not received either a:

    * Certificate of tax credits from the tax office or,
    * Form P45 (parts 2 and 3) from you, in respect of your previous employment, your employer will be obliged to deduct tax on an emergency basis when paying your employee's wages or salary. This means that they will give you a temporary tax-free allowance for the first month of employment but tax deductions are increased progressively from the second month onwards. The effect of emergency basis is that after 4 weeks, no tax-free allowances are given and tax is paid at the higher rate from week 9, regardless of the level of pay. It makes sense therefore to avoid the emergency basis by following the simple steps outlined earlier when you start work in Ireland.

For more information on taxes in Ireland, please visit:
Starting working in Ireland