Stewart Parr

Standard Rate Cut Off 2025. €200 increase in the incapacitated child tax credit; The following tables show the tax rates, rate bands and tax reliefs for the tax year 2025 and the previous tax years.

The rate of the universal social charge has been reduced for the first time in five years, from 4.5% to 4%, in budget 2025. Budget 2025 will total €6.4 billion, made up of €5.3 billion in core expenditure and €1.1 billion in tax measures.