Table 1: Brackets for wage tax/national insurance contributions 2023
Grade |
For wages per year, starting from amount to next bracket |
Payroll taxes contribution up to state pension age |
Payroll taxes contribution, state pension age and older, born in 1946 or later |
1 |
€0 |
36.93% |
19.03% |
2a |
€37,150 |
36.93% |
36.93% |
3 |
€73,032 |
49.50% |
49.50% |
Grade |
Annual wages |
Payroll taxes contribution, state pension age and older, born in 1945 or earlier |
1 |
€0 |
19.03% |
2b |
€38,704 |
36.93% |
3 |
€73,032 |
49.50% |
The tax rates for the income brackets are composed as follows:
Grade |
Type of contribution |
Up to state pension age |
State pension age and older |
1 |
Old Age Pensions Act contribution |
17.90% |
N/A |
Surviving Dependants Act contribution |
0.10% |
0.10% |
Exceptional Medical Expenses Act contribution |
9.65% |
9.65% |
Wage tax |
9.28% |
9.28% |
Total grade 1 |
36.93% |
19.03% |
2a en 2b |
Wage tax |
36.93% |
36.93% |
3 |
Wage tax |
49.50% |
49.50% |