IRLANDIA

[Gość: V.C.]

Czy ktos wie jakie stawki podatku dochodowego tam obowiazuja ?

[Gość: Amidala]

Gość portalu: V.C. napisał(a):

> Czy ktos wie jakie stawki podatku dochodowego tam obowiazuja ?

Z tego co pamietam sa dwie stawki 20% i 42%. Kwota wolna od podatku na osobe wynosi ok 5.500
funtow, zas wyzszy prog zaczyna sie od 20.000.
Podatek dochodowy od firm wynosi 20% i ma byc stopniwo obnizony do 12% w 2003 roku.

[Gość: Mareski]

Exemption limits:

Persons whose income falls below a certain figure may claim complete exemption
from tax. These figures are:


Single/Widowed Person: (annually)

Under 65 £4,100
65+ £7,500

Married:
Under 65 £8,200
65+ £15,000

Tax-free allowances

The following Personal Allowances apply to gross annual incomes, i.e.
regardless of how much is earned, no tax is paid on a certain initial amount.


Single Persons: £4,700

Married Couples: £9,400

*Widowed Persons: £5,700

Single-Parent Family: £9,450

* In the year after the year of bereavement, a widowed person receives an
additional tax allowance of £10,000, available at the Standard Rate. In each of
the following five years this allowance reduces by £2,000 per year.
Employees (as opposed to the self-employed or company directors) also receive a
PAYE allowance of £1,000. This is available to both partners in a marriage
where both are working.

Taxable income

Tax is payable at two different Tax Rates in two different Tax Rate Bands, once
the Personal Allowance is exceeded. The two Rates are 22% and 44% and are
referred to as the Standard Rate and Marginal Rate respectively. Tax payable is
calculated as follows:


Individual Taxpayer: Up to £17,000 22%
Further earnings 44%

Married Couple: Up to £28,000 22%
(One Income) Further earnings 44%

Married Couple: Up to £34,000 22%
(Two Incomes) Further earnings 44%

One-Parent Family: Up to £20,150 22%
Further earnings 44%







Additional information

Further relief from tax can be claimed for a number of reasons - primarily
health-related e.g. incapacitation requiring care, blindness, dependants etc.

Some relief may also be claimed in respect of medical expenses (including VHI
premiums), rented accommodation or mortgages. The ceiling on mortgage interest
relief is:

Single person, 1st time buyer £2,500
Single person, subsequent purchase £2,000
Married person, 1st time buyer £5,000
Married person, subsequent purchase £4,000
Widowed person, 1st time buyer £5,000
Widowed person, subsequent purchase £4,000
Relief for mortgage interest and VHI premiums is confined to the 22% rate.

Company pension contributions are normally deducted before tax is calculated
and private pension contributions qualify for a tax allowance.

For more detailed information, see the Revenue Commissioners Web Page at
http://www.irlgov.ie/revenue

NB: These tax rates and allowances are applicable for the year ending April 5,
2001.

PRSI - Pay Related Social Insurance
PRSI, viewed as a tax by those who pay, is an additional deduction from salary
which goes towards the State's contributory pension, unemployment benefit,
disability benefit and dental and optical benefit. It is quite a complex system
with a reduced rate for people on low pay and different rates for public
servants (recruited before April 6, 1995) and those who are entitled to a
medical card. For simplicity we are just quoting the Class A rate which covers
the vast majority of employees. Of the 6.50% which is normally referred to as
PRSI, 2% constitutes "temporary" health levy imposed by Governments in the past
and which now appear to be permanent.

PRSI (Class A) is deducted as follows:


On first £5,200 of annual salary: 2.00%
on salary between £5,200 and £26,500: 6.50%
on salary in excess of £24,200: 2.00%




Samples:

The following shows the effect of the tax system on some sample salaries. In
these cases no allowance has been made for mortgage interest relief or VHI
relief.


Single person:

Salary Tax PRSI Net Income

£14,000 £1,826 £676 £11,484
£25,000 £6,006 £1,391 £17,603
£35,000 £10,406 £1,713 £22,881
£50,000 £17,006 £2,067 £30,927

Married couple - one working:

Salary Tax PRSI Net Income

£14,000 £792 £676 £12,532
£26,000 £3,432 £1,456 £21,112
£35,000 £6,952 £1,713 £26,335
£50,000 £13,552 £2,067 £34,381

For a married couple where both partners are working accumulate the salaries
and deductions on the single person's table above. This will normally give a
very close approximation and where the two people are on the same salary it
will be accurate.


zrodlo:
http://www.emigrant.ie/living/tax.htm