Welcome to the Taxes & Duties section. This section will help you to look for information on a specific tax or duty (listed alphabetically) and provides relevant leaflets, guides and forms within each tax or duty type. Some of this and additional material are also available in the Personal Tax and Business & Self Assessment sections.

Fisher Tax Credit

You can claim the Fisher Tax Credit if you meet the following conditions:

- You are a Pay As You Earn (PAYE) employee or pay tax by self-assessment.
- You are resident in the State.
- You spend at least 80 days at sea actively engaged in sea-fishing (that is, fishing for or taking sea-fish).
Your fishing vessel is:

- licensed by a European Union (EU) Member State and registered on the EU Community Fishing Fleet

- registered on an equivalent register governed by the United Kingdom (UK).

If you are a part-time fisher you will be eligible for the credit providing you satisfy the above conditions.

The Fisher Tax Credit is €1,270 per year.

You can offset this credit against your total income, that is, income from fishing and other sources.

You may not claim the Seafarers' Allowance in the same year as the Fisher Tax Credit.

You can find out more details about the qualifying conditions in the Fisher Tax Credit (Part 15-01-45).

Further information available on www.revenue.ie

Tax Rates and Tax Bands

Personal Circumstances	2022 €	2023 €

Single or Widowed or Surviving Civil Partner, without qualifying child	€36,800 @ 20%, balance @ 40%	€40,000 @ 20%, balance @ 40%

Single or Widowed or Surviving Civil Partner, qualifying for Single Person Child Carer Credit	€40,800 @ 20%, balance @ 40%	€44,000 @ 20%, balance @ 40%

Married or in a Civil Partnership, one Spouse or Civil Partner with Income	€45,800 @ 20%, balance @ 40%	€49,000 @ 20%, balance @ 40%

Married or in a Civil Partnership, both Spouses or Civil Partners with Income	€45,800 @ 20% (with an increase of €27,800 max), balance @ 40%	€49,000 @ 20% (with an increase of €31,000 max), balance @ 40%
Note: The increase in the rate band is capped at the lower of €31,000 or the income of the lower earner. This increase cannot be transferred between spouses or civil partners.

MAIN PERSONAL TAX CREDITS

Personal Tax Credit	2022 €	2023 €

Single Person	€1,700	€1,775

Married or in a Civil Partnership	€3,400	€3,550

Earned Income Tax Credit Max	€1,700	€1,775
Widowed Person or Surviving Civil Partner with dependent child	€1,700	€1,700
Widowed Person or Surviving Civil Partner without dependent child	€2,240	€2,315
Widowed Person or Surviving Civil Partner - bereavement year	€3,400	€3,400
Widowed Parent 1st year after death	€3,600	€3,600
Widowed Parent 2nd year after death of spouse or civil partner	€3,150	€3,150
Widowed Parent 3rd year after death of spouse or civil partner	€2,700	€2,700
Widowed Parent 4th year after death of spouse or civil partner	€2,250	€2,250
Widowed Parent 5th year after death of spouse or civil partner	€1,800	€1,800

Single Person Child Carer Tax Credit	€1,650	€1,650

Incapacitated Child Credit Max	€3,300	€3,300

Blind Tax Credit	2022 €	2023 €

Single Person	€1,650	€1,650

Married or in a Civil Partnership - One Spouse or Civil Partner Blind	€1,650	€1,650

Married or in a Civil Partnership - Both Spouses or Civil Partners Blind	€3,300	€3,300
Guide Dog - allowance	€825	€825

Age Tax Credit	2022 €	2023 €

Single or Widowed or Surviving Civil Partner	€245	€245

Married or in a Civil Partnership	€490	€490


Dependent Relative	€245	€245

Home Carer Tax Credit	€1,600	€1,600

EXEMPTION LIMITS

The exemption limits for persons aged 65 years and over remain unchanged.: Personal Circumstances	2022 €	2023 €

Single or Widowed or a Surviving Civil Partner, 65 years of age & over	18,000	18,000

Married or in a Civil Partnership, 65 years of age & over	36,000	36,000


* The above exemption limits are increased by €575 for each of the first two dependent children and by €830 for the third and subsequent children. * Marginal Relief may apply, subject to an income limit of twice the relevant exemption limit. * Further information available on www.revenue.ie

REMOTE WORKING (eWorking)

The existing eWorking provisions provide a tax deduction for eWorkers for vouched expenditure incurred by those who work at home. In cases where the employer does not make payment towards the related expenses, these can now include broadband costs. This is effective from 2020. Further information available on www.revenue.ie