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Ireland's Budget 2025 Published Including Participation Exemption and Several Other Measures

02 October 2024

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Proposed Changes

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Ireland

Ireland's Department of Finance has published the Budget 2025, which was delivered on 1 October 2024. Some of the main tax measures as provided in the Budget 2025 Tax Policy Changes document include the following: Personal Income Tax The income tax standard rate band cut-off point is increased by EUR 2,000 for all earners: Single, widowed, or surviving civil partner, increased from EUR 42,000 to EUR 44,000; Single, widowed, or surviving civil partners, qualifying for the Single Person Child Carer Credit, increased from EUR 46,000 to EUR 48,000; Married couples or civil partners (one income), increased from EUR 51,000 to...