Irelande

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Fiscalite

Personal Allowances

The Personal Allowance is the amount of income a person can get before they pay tax.

Allowances 2015 to 2016 2014 to 2015 2013 to 2014 2012 to 2013
Personal Allowance for people born after 5 April 1948 £10,600 £10,000 £9,440 £8,105

Income limit for Personal Allowance

£100,000 £100,000 £100,000

£100,000

 

PAYE tax rates, thresholds and codes 2015 to 2016
Employee personal allowance £204 per week
£883 per month
£10,600 per year
Basic tax rate 20% on annual earnings above the PAYE tax threshold and up to £31,785
Higher tax rate 40% on annual earnings from £31,786 to £150,000
Additional tax rate 45% on annual earnings above £150,000
Emergency tax codes 1060L W1, 1060L M1 or 1060L X

 

 

Corporation Tax

 

 

Rate

2015 2014 2013 2012
Small profits rate
(companies with profits under £300,000)
- 20% 20% 20%
Main rate
(companies with profits over £300,000)
- 21% 23% 24%
Main rate (all profits except ring fence profits) 20%      
Marginal Relief lower limit - £300,000 £300,000 £300,000
Marginal Relief upper limit - £1,500,000 £1,500,000 £1,500,000
Standard fraction - 1/400 3/400 1/100
Special rate for unit trusts and open-ended
investment companies
20% 20% 20% 20%

 

 

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