Ireland
For income tax purposes married couples are deemed to elect for joint assessment unless they request otherwise. Income tax rates for 2000/2001 are 22% and 44%. The amount taxable at these rates will depend upon whether the taxpayer is married, single or a single parent.
Social Insurance Contributions are normally 6.5% of the employees salary, 12% for the employer. Capital gains above £1,000 are taxed at 20%.
The standard rate of VAT is 21%. Other rates of VAT are 0%, 4.2% and 12.5%.
The Irish tax year end is 5 April and tax returns must be filed with the authority by 31 January following the end of the tax year.
Irish links
This page was last reviewed on 03 April 2006. The information may not reflect changes in legislation made after this date.
This is only a guide to your tax position and should not be relied on in place of professional accounting or tax advice. Any calculated figures are illustrative and are based on the data you provided.
