ARTICLE · 24 JANUARY 2018

Guide To Personal Tax Rates & Credits 2017

O'Gradys Solicitors

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Childcare Services Relief is granted on income arising from the provision of certain childcare services.

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Ronan T. O'Grady

PERSONAL TAX RATES & BANDS 2017


Single, Widowed or a Surviving Civil Partner without qualifying children	€33,800 @ 20%, Balance @ 40%
Single, Widowed or a Surviving Civil Partner qualifying for One Parent Family Tax Credit (2013)	€37,800 @ 20%, Balance @ 40%
Married or in a Civil Partnership - one Spouse or Civil Partner with income	€42,800 @ 20%, Balance @ 40%
Married or in a Civil Partnership - both Spouses or Civil Partners with income	€42,800 @ 20% (with an increase of €24,800 max), Balance @ 40%

PERSONAL TAX CREDITS 2017


Single Person	€1,650
Married Person or Civil Partner

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