I am advised by the Revenue Commissioners that the most detailed relevant information that can be readily provided at this time in terms of the income distribution and tax liabilities of income earners is estimated by reference to the income tax year 2012, and is set in the following table. However, because of the Revenue Commissioners' obligation to observe confidentiality in relation to the taxation affairs of individual taxpayers and small groups of taxpayers, the breakdown by income bands requested by the Deputy is not provided in relation to incomes exceeding €2 million due to the small numbers of income earners with incomes in excess of that level.
Combined Income Tax, USC & PRSI - Post Budget 2012 (Base Year 2009)
|
Range of
Gross Income
|
Gross Income
|
Tax/USC/PRSI
|
Numbers
|
% of Total
Numbers
|
% of Total
Tax/
USC/
PRSI
|
Average Gross
Income
|
% Effective Rate
of all taxes
|
Income after
taxes
|
Average Income after Tax/ USC/
PRSI
|
|
€
|
€
|
€
|
|
|
|
€
|
|
€
|
€
|
|
0-5,000
|
488,131,256
|
0
|
227,078
|
10.49%
|
0.00%
|
2,150
|
0.00%
|
488,131,256
|
2,150
|
|
5,001-10,000
|
1,253,596,105
|
6,976,506
|
167,528
|
7.74%
|
0.04%
|
7,483
|
0.56%
|
1,246,619,599
|
7,441
|
|
10,001-15,000
|
2,312,485,072
|
57,720,581
|
184,558
|
8.52%
|
0.31%
|
26,532
|
2.50%
|
2,254,764,491
|
12,217
|
|
15,001-20,000
|
3,484,280,522
|
158,631,978
|
198,371
|
9.16%
|
0.86%
|
17,564
|
4.55%
|
3,325,648,544
|
16,765
|
|
20,001-30,000
|
9,590,057,348
|
935,136,874
|
386,339
|
17.84%
|
5.07%
|
24,823
|
9.75%
|
8,654,920,474
|
22,402
|
|
30,001-40,000
|
10,258,657,137
|
1,505,941,661
|
295,068
|
13.63%
|
8.16%
|
34,767
|
14.68%
|
8,752,715,476
|
29,663
|
|
40,001-50,000
|
9,233,596,409
|
1,779,918,325
|
206,874
|
9.55%
|
9.65%
|
44,634
|
19.28%
|
7,453,678,084
|
36,030
|
|
50,001-60,000
|
7,600,348,121
|
1,710,908,056
|
139,022
|
6.42%
|
9.28%
|
54,670
|
22.51%
|
5,889,440,065
|
42,363
|
|
60,001-70,000
|
6,189,082,128
|
1,517,148,428
|
95,641
|
4.42%
|
8.22%
|
64,712
|
24.51%
|
4,671,933,700
|
48,849
|
|
70,001-75,000
|
2,727,818,924
|
706,315,373
|
37,665
|
1.74%
|
3.83%
|
72,423
|
25.89%
|
2,021,503,551
|
53,671
|
|
75,001-80,000
|
2,460,385,544
|
662,029,386
|
31,778
|
1.47%
|
3.59%
|
77,424
|
26.91%
|
1,798,356,158
|
56,591
|
|
80,001-90,000
|
4,079,790,804
|
1,143,781,572
|
48,173
|
2.22%
|
6.20%
|
84,690
|
28.04%
|
2,936,009,232
|
60,947
|
|
90,001-100,000
|
3,174,795,435
|
936,659,669
|
33,515
|
1.55%
|
5.08%
|
94,728
|
29.50%
|
2,238,135,766
|
66,780
|
|
100,001-120,000
|
4,565,439,796
|
1,430,393,858
|
41,890
|
1.93%
|
7.75%
|
108,986
|
31.33%
|
3,135,045,938
|
74,840
|
|
120,001-140,000
|
2,983,516,699
|
993,161,460
|
23,114
|
1.07%
|
5.38%
|
129,078
|
33.29%
|
1,990,355,239
|
86,110
|
|
140,001-160,000
|
1,960,277,282
|
678,721,677
|
13,140
|
0.61%
|
3.68%
|
149,184
|
34.62%
|
1,281,555,605
|
97,531
|
|
160,001-180,000
|
1,359,220,515
|
481,690,586
|
8,029
|
0.37%
|
2.61%
|
169,289
|
35.44%
|
877,529,929
|
109,295
|
|
180,001-200,000
|
1,013,060,376
|
366,091,852
|
5,350
|
0.25%
|
1.98%
|
189,357
|
36.14%
|
646,968,524
|
120,929
|
|
200,001-250,000
|
1,791,691,539
|
658,452,673
|
8,071
|
0.37%
|
3.57%
|
221,991
|
36.75%
|
1,133,238,866
|
140,409
|
|
250,001-300,000
|
1,177,244,030
|
438,294,588
|
4,322
|
0.20%
|
2.38%
|
272,384
|
37.23%
|
738,949,442
|
170,974
|
|
300,001-350,000
|
850,570,163
|
318,196,139
|
2,631
|
0.12%
|
1.73%
|
323,288
|
37.41%
|
532,374,024
|
202,347
|
|
350,001-400,000
|
608,215,973
|
232,244,256
|
1,630
|
0.08%
|
1.26%
|
373,139
|
38.18%
|
375,971,717
|
230,658
|
|
400,001-450,000
|
491,782,546
|
186,358,473
|
1,161
|
0.05%
|
1.01%
|
423,585
|
37.89%
|
305,424,073
|
263,070
|
|
450,001-500,000
|
386,210,649
|
147,475,511
|
815
|
0.04%
|
0.80%
|
473,878
|
38.19%
|
238,735,138
|
292,927
|
|
500,001-750,000
|
1,218,485,106
|
467,037,155
|
2,030
|
0.09%
|
2.53%
|
600,239
|
38.33%
|
751,447,951
|
370,171
|
|
750,001-1,000,000
|
552,453,776
|
217,533,809
|
647
|
0.03%
|
1.18%
|
853,870
|
39.38%
|
334,919,967
|
517,651
|
|
1,000,001-2,000,000
|
701,243,630
|
259,614,694
|
537
|
0.02%
|
1.41%
|
1,305,854
|
37.02%
|
441,628,936
|
822,400
|
|
Over 2,000,000
|
1,033,458,034
|
449,232,794
|
120
|
0.01%
|
2.44%
|
8,612,150
|
43.47%
|
584,225,240
|
4,868,544
|
|
Total
|
83,545,894,919
|
18,445,667,934
|
2,165,097
|
100.00%
|
100.00%
|
|
|
|
|
The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2009 adjusted as necessary for income and employment trends in the interim. These are, therefore, provisional and likely to be revised. It should be noted that Gross Income is as defined in Revenue Statistical Report 2010. The numbers of income earners shown in the table counts a married couple who has elected or has been deemed to have elected for joint assessment as one tax unit although USC and PRSI are individualised charges and as such the yield is calculated on the basis of individual incomes.
