Ireland
EURIreland has just two income-tax bands (20% and 40%), but layered on top are PRSI (4.1%) and the Universal Social Charge (USC), which adds 0.5–8% depending on income. Tax credits — rather than a personal allowance — drive the effective rate. Married couples can transfer credits and bands.
- Top marginal
- 40%
- Personal allowance
- €18,000
- Employee social
- 8.6%