Income Exemption limits

Income exemption limits

If you are not married or in a civil partnership, you are exempt from income tax where:

1. your total income is less than the exemption limit of €18,000
2. you are 65 or older.

If you are married or in a civil partnership and jointly assessed, you are exempt from income tax where:

1. your total income is less than the exemption limit of €36,000
2. either you or your spouse is 65 or older.

If you have dependent children, your exemption limits are increased by:

1. €575 per child for your first two children
2. €830 per child for each additional child.

A dependant child is one who:

1. was born during the year
2. is under 18 years of age at the start of the year
3. became incapacitated before they turned 21.

Please the above exemption applies only to income tax and not USC.

Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie