Dáil Éireann Debate, Thursday - 17 January 2013
27. Deputy Seán Crowe asked the Minister for Finance if he has drawn up a table of new effective and marginal tax rates per income decile for 2012 in view of budgetary changes last month; and if he will make this table available to the House of the Oireachtas. [1791/13]
View answerThe position is that no changes were introduced in Budget 2013 to marginal rates of tax on income apart from those applying to those aged 70 years and over and medical card holders (PAYE /and self-employed income earners) whose income is in excess of €60,000 per annum. In such cases, the standard rates of Universal Social Charge will apply from 1 January 2013. This measure will have the effect of increasing their marginal tax rate by 3 percentage points. In addition, where modified PRSI rate payers have income from a trade or profession, such income and any unearned income they have will be made subject to PRSI with effect from 1 January 2013. This measure will have the effect of increasing their marginal tax rate by 4 percentage points.
It should be noted that tables demonstrating the new effective tax rates for 2013 per income decile were not produced as part of the Budget 2013 Booklet. However, I would point out that a number of tables demonstrating the average tax rates/ effective tax rates for the various household types at certain income levels for the years 2001 to 2013 were included in the Budget 2013 Booklet and are set out below.
AVERAGE TAX RATES ON ANNUAL EARNINGS IN % TERMS*
FULL RATE PRSI/SINGLE
|
Gross Income € |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2009 (s)/ 2010 |
2011 |
2012 |
2013 |
|
15,000 |
9.5% |
7.7% |
6.8% |
5.2% |
3.2% |
0.0% |
0.0% |
0.0% |
0.0% |
0.0% |
2.7% |
2.7% |
2.7% |
|
20,000 |
15.2% |
13.8% |
13.1% |
11.9% |
8.4% |
7.1% |
5.1% |
4.4% |
5.4% |
6.4% |
9.8% |
9.8% |
11.1% |
|
25,000 |
17.3% |
16.2% |
15.7% |
14.7% |
13.5% |
12.5% |
10.9% |
8.3% |
9.3% |
10.3% |
14.0% |
14.0% |
15.1% |
|
30,000 |
22.2% |
19.3% |
18.9% |
18.1% |
16.0% |
14.7% |
13.4% |
12.9% |
13.9% |
16.9% |
16.8% |
16.8% |
17.7% |
|
40,000 |
28.3% |
26.4% |
26.1% |
25.5% |
24.0% |
21.9% |
19.7% |
18.6% |
19.1% |
22.1% |
24.2% |
24.2% |
24.8% |
|
60,000 |
33.6% |
32.4% |
32.3% |
32.0% |
31.1% |
29.8% |
28.1% |
27.5% |
28.2% |
31.7% |
33.4% |
33.4% |
33.9% |
|
100,000 |
37.9% |
37.1% |
37.0% |
36.9% |
36.3% |
35.6% |
34.2% |
33.8% |
34.6% |
39.2% |
40.9% |
40.9% |
41.1% |
|
120,000 |
38.9% |
38.3% |
38.2% |
38.1% |
37.6% |
37.0% |
35.7% |
35.4% |
36.5% |
41.1% |
42.7% |
42.7% |
42.9% |
FULL RATE PRSI/MARRIED/CIVIL PARTNERSHIP ONE INCOME TWO CHILDREN
|
Gross Income € |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2009 (s)/ 2010 |
2011 |
2012 |
2013 |
|
15,000 |
2.2% |
2.2% |
2.2% |
2.2% |
2.2% |
0.0% |
0.0% |
0.0% |
0.0% |
0.0% |
2.7% |
2.7% |
2.7% |
|
20,000 |
4.7% |
4.7% |
4.7% |
4.7% |
2.7% |
2.7% |
2.7% |
2.7% |
3.7% |
4.7% |
6.3% |
6.3% |
7.6% |
|
25,000 |
8.7% |
7.1% |
6.5% |
5.5% |
4.9% |
4.9% |
4.9% |
2.9% |
3.9% |
4.9% |
7.2% |
7.2% |
8.3% |
|
30,000 |
11.6% |
10.2% |
9.8% |
9.0% |
7.8% |
6.7% |
5.1% |
5.1% |
6.1% |
9.1% |
8.6% |
8.6% |
9.5% |
|
40,000 |
16.6% |
15.7% |
15.5% |
14.9% |
13.2% |
11.5% |
10.2% |
9.4% |
10.4% |
13.4% |
14.2% |
14.2% |
14.9% |
|
60,000 |
25.9% |
25.3% |
25.1% |
24.8% |
23.9% |
22.5% |
20.8% |
19.8% |
20.5% |
24.0% |
26.2% |
26.2% |
26.6% |
|
100,000 |
33.2% |
32.8% |
32.8% |
32.6% |
32.0% |
31.2% |
29.7% |
29.2% |
30.0% |
34.6% |
36.5% |
36.5% |
36.8% |
|
120,000 |
35.0% |
34.7% |
34.6% |
34.5% |
34.0% |
33.3% |
32.0% |
31.6% |
32.6% |
37.2% |
39.1% |
39.1% |
39.3% |
* Average Tax Rates 2001-2010: Total of Income Tax, Levies (Income and Health) and PRSI as a proportion of gross income.
Average Tax Rates 2011 - 2013: Total of Income Tax, PRSI and Universal Social Charge as a proportion of gross income.
This measure includes only the standard employee credit, personal income tax credit and home carer credit, where relevant.
(s) Supplementary Budget 2009
AVERAGE TAX RATES ON ANNUAL EARNINGS IN % TERMS*
MODIFIED RATE PRSI/SINGLE
|
Gross Income € |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2009 (s)/ 2010 |
2011 |
2012 |
2013 |
|
15,000 |
8.1% |
6.3% |
5.4% |
3.8% |
1.8% |
0.0% |
0.0% |
0.0% |
0.0% |
0.0% |
2.7% |
2.7% |
2.7% |
|
20,000 |
13.3% |
11.9% |
11.2% |
10.0% |
6.6% |
5.2% |
3.2% |
2.5% |
3.5% |
4.5% |
7.9% |
7.9% |
8.0% |
|
25,000 |
15.2% |
14.1% |
13.6% |
12.6% |
11.5% |
10.4% |
8.8% |
6.2% |
7.2% |
8.2% |
11.9% |
11.9% |
12.0% |
|
30,000 |
19.9% |
17.1% |
16.6% |
15.8% |
13.8% |
12.5% |
11.1% |
10.7% |
11.7% |
14.7% |
14.6% |
14.6% |
14.6% |
|
40,000 |
26.1% |
24.0% |
23.7% |
23.0% |
21.6% |
19.5% |
17.2% |
16.1% |
16.6% |
19.6% |
21.7% |
21.7% |
21.7% |
|
60,000 |
32.0% |
30.7% |
30.5% |
30.1% |
29.1% |
27.8% |
25.9% |
25.3% |
25.9% |
29.0% |
30.8% |
30.8% |
30.8% |
|
100,000 |
36.8% |
36.0% |
35.9% |
35.7% |
35.1% |
34.3% |
32.8% |
32.4% |
33.2% |
37.1% |
38.8% |
38.8% |
38.8% |
|
120,000 |
38.0% |
37.3% |
37.2% |
37.0% |
36.6% |
35.9% |
34.6% |
34.2% |
35.2% |
39.3% |
41.0% |
41.0% |
41.0% |
MODIFIED RATE PRSI/MARRIED/CIVIL PARTNERSHIP ONE INCOME TWO CHILDREN
|
Gross Income € |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2009 (s)/ 2010 |
2011 |
2012 |
2013 |
|
15,000 |
0.8% |
0.8% |
0.8% |
0.8% |
0.8% |
0.0% |
0.0% |
0.0% |
0.0% |
0.0% |
2.7% |
2.7% |
2.7% |
|
20,000 |
2.8% |
2.8% |
2.8% |
2.8% |
0.8% |
0.8% |
0.8% |
0.8% |
1.8% |
2.8% |
4.4% |
4.4% |
4.5% |
|
25,000 |
6.6% |
5.0% |
4.4% |
3.5% |
2.9% |
2.9% |
2.9% |
0.9% |
1.9% |
2.9% |
5.1% |
5.1% |
5.2% |
|
30,000 |
9.3% |
8.0% |
7.5% |
6.7% |
5.5% |
4.5% |
2.9% |
2.9% |
3.9% |
6.9% |
6.4% |
6.4% |
6.4% |
|
40,000 |
14.4% |
13.3% |
13.0% |
12.4% |
10.8% |
9.1% |
7.7% |
6.9% |
7.9% |
10.9% |
11.8% |
11.8% |
11.8% |
|
60,000 |
24.3% |
23.6% |
23.3% |
23.0% |
21.9% |
20.5% |
18.6% |
17.6% |
18.2% |
21.3% |
23.5% |
23.5% |
23.5% |
|
100,000 |
32.2% |
31.8% |
31.6% |
31.4% |
30.7% |
29.9% |
28.4% |
27.7% |
28.5% |
32.5% |
34.4% |
34.4% |
34.4% |
|
120,000 |
34.1% |
33.8% |
33.7% |
33.5% |
32.9% |
32.2% |
30.9% |
30.4% |
31.4% |
35.4% |
37.3% |
37.3% |
37.4% |
* Average Tax Rates 2001-2010: Total of Income Tax, Levies (Income and Health) and PRSI as a proportion of gross income.
Average Tax Rates 2011 - 2013: Total of Income Tax, PRSI and Universal Social Charge as a proportion of gross income.
This measure includes only the standard employee credit, personal income tax credit and home carer credit, where relevant.
(s) Supplementary Budget 2009
AVERAGE TAX RATES ON ANNUAL EARNINGS IN % TERMS*
SELF EMPLOYED/SINGLE
|
Gross Income € |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2009 (s) /2010 |
2011 |
2012 |
2013 |
|
15,000 |
13.7% |
12.9% |
12.9% |
12.9% |
12.5% |
12.1% |
11.3% |
10.8% |
10.8% |
10.8% |
15.7% |
15.7% |
15.7% |
|
20,000 |
18.0% |
17.4% |
17.4% |
17.4% |
15.1% |
14.9% |
14.2% |
13.9% |
14.9% |
15.9% |
19.3% |
19.3% |
19.3% |
|
25,000 |
19.4% |
18.9% |
18.9% |
18.9% |
18.7% |
18.5% |
18.0% |
15.7% |
16.7% |
17.7% |
21.7% |
21.7% |
21.7% |
|
30,000 |
23.7% |
21.4% |
21.4% |
21.4% |
20.2% |
19.6% |
19.1% |
18.9% |
19.9% |
22.9% |
23.2% |
23.2% |
23.2% |
|
40,000 |
29.5% |
27.8% |
27.8% |
27.8% |
26.9% |
25.3% |
23.8% |
22.8% |
23.3% |
26.3% |
29.0% |
29.0% |
29.0% |
|
60,000 |
35.4% |
34.2% |
34.2% |
34.2% |
33.6% |
32.6% |
31.2% |
30.6% |
31.2% |
34.2% |
36.6% |
36.6% |
36.6% |
|
100,000 |
40.0% |
39.3% |
39.3% |
39.3% |
39.0% |
38.3% |
37.1% |
36.7% |
37.5% |
41.3% |
42.8% |
42.8% |
42.8% |
|
120,000 |
41.2% |
40.6% |
40.6% |
40.6% |
40.3% |
39.8% |
38.7% |
38.4% |
39.4% |
43.2% |
44.8% |
44.8% |
44.8% |
SELF EMPLOYED/CIVIL PARTNERSHIP ONE INCOME TWO CHILDREN
|
Gross Income € |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2009 (s) /2010 |
2011 |
2012 |
2013 |
|
15,000 |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
3.0% |
6.7% |
6.7% |
6.7% |
|
20,000 |
7.2% |
6.0% |
6.0% |
6.0% |
3.4% |
3.0% |
3.0% |
3.0% |
4.0% |
5.0% |
7.6% |
7.6% |
7.6% |
|
25,000 |
10.8% |
9.8% |
9.8% |
9.8% |
9.3% |
8.9% |
7.8% |
4.8% |
5.8% |
6.8% |
11.8% |
11.8% |
11.8% |
|
30,000 |
13.2% |
12.3% |
12.3% |
12.3% |
11.9% |
11.6% |
10.7% |
9.8% |
10.8% |
13.8% |
15.0% |
15.0% |
15.0% |
|
40,000 |
17.9% |
17.1% |
17.1% |
17.1% |
16.1% |
14.9% |
14.3% |
13.6% |
14.6% |
17.6% |
19.0% |
19.0% |
19.0% |
|
60,000 |
27.6% |
27.1% |
27.1% |
27.1% |
26.4% |
25.3% |
23.8% |
22.9% |
23.5% |
26.5% |
29.4% |
29.4% |
29.4% |
|
100,000 |
35.3% |
35.1% |
35.1% |
35.1% |
34.6% |
34.0% |
32.7% |
32.1% |
32.9% |
36.7% |
38.4% |
38.4% |
38.4% |
|
120,000 |
37.3% |
37.0% |
37.0% |
37.0% |
36.7% |
36.1% |
35.0% |
34.5% |
35.5% |
39.4% |
41.2% |
41.2% |
41.2% |
* Average Tax Rates 2001-2010: Total of Income Tax, Levies (Income and Health) and PRSI as a proportion of gross income.
Average Tax Rates 2011 - 2013: Total of Income Tax, PRSI and Universal Social Charge as a proportion of gross income.
This measure includes only the standard employee credit, personal income tax credit and home carer credit, where relevant.
(s) Supplementary Budget 2009
