Tax Yield

Dáil Éireann Debate, Thursday - 14 January 2016

Thursday, 14 January 2016

Questions (31)

Seamus Healy

Question:

31. Deputy Seamus Healy asked the Minister for Finance the figures on income tax, in bands of €10,000 ranging from €0 to €2 million plus, including the gross income, the numbers, the percentage of total numbers, the average income, the income tax paid, the universal social charge paid, the total tax including universal social charge, the total income after all tax paid, the average income after all tax paid, and the effective tax rate on all income after all taxes, including universal social charge paid, in each band, for each of the years 2013 to 2015, in tabular form; and if he will make a statement on the matter. [1316/16]

Written answers

Minister for Finance

I am advised by the Revenue Commissioners that the tables given set out the range of information regarding income tax and USC as requested by the Deputy. It would not be feasible to provide the detail included as part of my oral response.

The income ranges provided are in brackets of €10,000 up to €100,000, thereafter the range bands expand over wider brackets in the higher income ranges. This is because of the Revenue Commissioners' obligation to observe confidentiality in relation to the taxation affairs of individuals and small groups of taxpayers. The figures for 2014 and 2015 are provisional estimates from the Revenue tax forecasting model using actual data from 2013 adjusted as necessary for income and employment trends in the interim. These are, therefore provisional and may be revised.

Income Earners for 2013

Range of Gross Income	Gross Income	Numbers	% of Total Numbers	Average Income	Income Tax Paid	Universal Social Charge Paid	Total Income Tax and USC Paid	Income after Income Tax and USC Paid	Average Income after Income Tax and USC Tax Paid	Effective Rate of Tax
€	€			€	€	€	€	€	€	%
10,000 or less	1,851,852,114	416,118	18.37%	4,450	2,857,163	-	2,857,163	1,848,994,951	4,443	0.15%
10001 to 20000	6,265,644,256	413,247	18.24%	15,162	54,357,054	163,408,171	217,765,225	6,047,879,031	14,635	3.48%
20001 to 30000	9,972,697,232	401,133	17.70%	24,861	414,008,329	343,102,837	757,111,166	9,215,586,066	22,974	7.59%
30001 to 40000	10,701,456,309	308,053	13.60%	34,739	804,148,574	443,381,497	1,247,530,071	9,453,926,238	30,689	11.66%
40001 to 50000	9,527,187,841	213,082	9.40%	44,711	1,107,618,093	420,478,196	1,528,096,289	7,999,091,552	37,540	16.04%
50001 to 60000	7,977,641,210	146,008	6.44%	54,638	1,160,317,161	372,904,646	1,533,221,807	6,444,419,403	44,137	19.22%
60001 to 70000	6,471,721,674	99,934	4.41%	64,760	1,042,241,332	319,823,610	1,362,064,942	5,109,656,732	51,130	21.05%
70001 to 80000	5,197,137,586	69,585	3.07%	74,688	928,827,402	265,361,979	1,194,189,381	4,002,948,205	57,526	22.98%
80001 to 90000	4,108,836,112	48,504	2.14%	84,711	800,138,710	216,474,048	1,016,612,758	3,092,223,354	63,752	24.74%
90001 to 100000	3,272,643,982	34,549	1.52%	94,725	687,413,359	178,633,156	866,046,515	2,406,597,467	69,658	26.46%
100001 to 125000	5,534,472,895	49,894	2.20%	110,925	1,269,680,696	312,234,555	1,581,915,251	3,952,557,644	79,219	28.58%
125001 to 150000	3,170,186,181	23,299	1.03%	136,065	799,844,800	188,131,608	987,976,408	2,182,209,773	93,661	31.16%
150001 to 175000	2,063,087,846	12,785	0.56%	161,368	550,729,048	126,832,865	677,561,913	1,385,525,933	108,371	32.84%
175001 to 200000	1,409,433,643	7,553	0.33%	186,606	389,050,223	90,292,676	479,342,899	930,090,744	123,142	34.01%
200001 to 250000	1,852,208,218	8,345	0.37%	221,954	527,870,375	120,588,155	648,458,530	1,203,749,688	144,248	35.01%
250001 to 300000	1,224,500,655	4,491	0.20%	272,657	359,836,979	82,765,728	442,602,707	781,897,948	174,103	36.15%
300001 to 350000	817,352,495	2,534	0.11%	322,554	251,038,373	56,433,740	307,472,113	509,880,382	201,216	37.62%
350001 to 400000	599,565,531	1,606	0.07%	373,328	184,175,916	41,783,689	225,959,605	373,605,926	232,631	37.69%
400001 to 450000	459,547,803	1,082	0.05%	424,721	147,628,298	33,750,926	181,379,224	278,168,579	257,087	39.47%
450001 to 500000	352,061,246	742	0.03%	474,476	109,756,710	26,379,461	136,136,171	215,925,075	291,004	38.67%
500001 to 750000	1,067,205,274	1,783	0.08%	598,545	344,182,645	81,471,293	425,653,938	641,551,336	359,816	39.88%
750001 to 1000000	547,318,315	638	0.03%	857,866	183,061,914	44,482,884	227,544,798	319,773,517	501,212	41.57%
1000001 to 2000000	752,583,877	559	0.02%	1,346,304	259,187,860	60,729,999	319,917,859	432,666,018	774,000	42.51%
Over 2000000	572,703,228	138	0.01%	4,150,023	183,492,689	48,103,723	231,596,412	341,106,816	2,471,789	40.44%
Total	85,769,045,523	2,265,664	100%	37,856	12,561,463,703	4,037,549,442	16,599,013,145	69,170,032,378	30,530	19.35%

Projected Incomes for 2014

Range of Gross Income	Gross Income	Numbers	% of Total Numbers	Average Income	Income Tax Paid	Universal Social Charge Paid	Total Income Tax and USC Paid	Income after Income Tax and USC Paid	Average Income after Income Tax and USC Tax Paid	Effective Rate of Tax
€	€			€	€	€	€	€	€	%
10,000 or less	1,833,388,354	414,350	17.98%	4,425	2,775,888	-	2,775,888	1,830,612,466	4,418.03	0.15%
10001 to 20000	6,256,043,982	412,815	17.91%	15,155	55,784,747	163,983,281	219,768,028	6,036,275,954	14,622.23	3.51%
20001 to 30000	10,033,643,160	403,599	17.51%	24,860	418,656,407	453,203,224	871,859,631	9,161,783,529	22,700.21	8.69%
30001 to 40000	10,930,794,796	314,702	13.66%	34,734	829,375,208	453,203,224	1,282,578,432	9,648,216,364	30,658.26	11.73%
40001 to 50000	9,784,831,505	218,952	9.50%	44,689	1,146,959,004	432,709,201	1,579,668,205	8,205,163,300	37,474.71	16.14%
50001 to 60000	8,294,893,071	151,847	6.59%	54,627	1,221,054,768	387,953,559	1,609,008,327	6,685,884,744	44,030.40	19.40%
60001 to 70000	6,723,278,151	103,841	4.51%	64,746	1,094,280,513	332,750,338	1,427,030,851	5,296,247,300	51,003.43	21.23%
70001 to 80000	5,457,211,170	73,079	3.17%	74,676	983,255,948	278,017,701	1,261,273,649	4,195,937,521	57,416.46	23.11%
80001 to 90000	4,338,743,930	51,216	2.22%	84,715	851,444,239	229,129,074	1,080,573,313	3,258,170,617	63,616.26	24.91%
90001 to 100000	3,440,285,234	36,321	1.58%	94,719	725,687,081	187,738,775	913,425,856	2,526,859,378	69,570.20	26.55%
100001 to 125000	5,888,170,501	53,112	2.30%	110,863	1,357,351,092	332,071,079	1,689,422,171	4,198,748,330	79,054.61	28.69%
125001 to 150000	3,419,792,890	25,150	1.09%	135,976	863,347,376	202,255,884	1,065,603,260	2,354,189,630	93,605.95	31.16%
150001 to 175000	2,210,753,697	13,698	0.59%	161,392	592,264,105	135,095,273	727,359,378	1,483,394,319	108,292.77	32.90%
175001 to 200000	1,503,786,909	8,062	0.35%	186,528	415,939,485	95,604,538	511,544,023	992,242,886	123,076.52	34.02%
200001 to 250000	1,992,631,901	8,976	0.39%	221,996	569,761,802	130,737,628	700,499,430	1,292,132,471	143,954.15	35.15%
250001 to 300000	1,299,735,021	4,766	0.21%	272,710	383,471,869	87,671,175	471,143,044	828,591,977	173,854.80	36.25%
300001 to 350000	891,241,227	2,764	0.12%	322,446	270,952,294	61,678,845	332,631,139	558,610,088	202,102.06	37.32%
350001 to 400000	639,094,203	1,711	0.07%	373,521	197,735,097	45,400,092	243,135,189	395,959,014	231,419.65	38.04%
400001 to 450000	481,672,078	1,137	0.05%	423,634	153,150,111	34,767,799	187,917,910	293,754,168	258,358.99	39.01%
450001 to 500000	384,717,771	814	0.04%	472,626	122,133,420	29,470,814	151,604,234	233,113,537	286,380.27	39.41%
500001 to 750000	1,170,405,296	1,957	0.08%	598,061	376,611,537	89,364,119	465,975,656	704,429,640	359,953.83	39.81%
750001 to 1000000	597,054,230	694	0.03%	860,309	201,741,784	47,910,471	249,652,255	347,401,975	500,579.21	41.81%
1000001 to 2000000	840,968,726	624	0.03%	1,347,706	289,267,728	68,356,376	357,624,104	483,344,622	774,590.74	42.53%
Over 2000000	632,616,655	153	0.01%	4,134,749	203,808,567	53,781,812	257,590,379	375,026,276	2,451,152.13	40.72%
Total	89,045,754,459	2,304,339	100%	38,643	13,326,810,072	4,332,854,282	17,659,664,354	71,386,090,105	30,978.99	19.83%

Projected Incomes for 2015

Range of Gross Income	Gross Income	Numbers	% of Total Numbers	Average Income	Income Tax Paid	Universal Social Charge Paid	Total Income Tax and USC Paid	Income after Income Tax and USC Paid	Average Income after Income Tax and USC Tax Paid	Effective Rate of Tax
€	€		%	€	€	€	€	€	€	%
10,000 or less	1,826,307,849	414,383	17.60%	4,407	2,706,889	0	2,706,889	1,823,600,960	4,401	0.15%
10001 to 20000	6,256,992,740	412,545	17.52%	15,167	57,646,073	102,730,816	160,376,889	6,096,615,851	14,778	2.56%
20001 to 30000	10,144,459,713	407,722	17.32%	24,881	427,555,082	287,384,084	714,939,166	9,429,520,547	23,127	7.05%
30001 to 40000	11,179,508,620	321,704	13.66%	34,751	833,520,849	408,401,335	1,241,922,184	9,937,586,436	30,890	11.11%
40001 to 50000	10,126,931,089	226,653	9.63%	44,680	1,158,562,872	407,263,341	1,565,826,213	8,561,104,876	37,772	15.46%
50001 to 60000	8,683,266,370	158,886	6.75%	54,651	1,254,882,638	374,846,654	1,629,729,292	7,053,537,078	44,394	18.77%
60001 to 70000	7,002,153,361	108,150	4.59%	64,745	1,121,777,166	322,373,871	1,444,151,037	5,558,002,324	51,392	20.62%
70001 to 80000	5,778,926,110	77,394	3.29%	74,669	1,015,374,046	277,695,458	1,293,069,504	4,485,856,606	57,961	22.38%
80001 to 90000	4,617,511,366	54,498	2.31%	84,728	885,437,440	233,651,296	1,119,088,736	3,498,422,630	64,194	24.24%
90001 to 100000	3,679,199,292	38,833	1.65%	94,744	757,621,584	193,521,601	951,143,185	2,728,056,107	70,251	25.85%
100001 to 125000	6,328,798,019	57,060	2.42%	110,915	1,423,337,103	351,188,045	1,774,525,148	4,554,272,871	79,816	28.04%
125001 to 150000	3,717,813,620	27,325	1.16%	136,059	915,956,157	221,536,632	1,137,492,789	2,580,320,831	94,431	30.60%
150001 to 175000	2,375,173,724	14,713	0.62%	161,434	620,303,029	151,254,787	771,557,816	1,603,615,908	108,993	32.48%
175001 to 200000	1,653,757,711	8,865	0.38%	186,549	447,230,485	109,280,118	556,510,603	1,097,247,108	123,773	33.65%
200001 to 250000	2,138,764,956	9,634	0.41%	222,002	598,983,463	149,211,175	748,194,638	1,390,570,318	144,340	34.98%
250001 to 300000	1,407,462,788	5,163	0.22%	272,606	405,636,319	103,426,278	509,062,597	898,400,191	174,007	36.17%
300001 to 350000	979,236,059	3,035	0.13%	322,648	287,197,708	73,187,085	360,384,793	618,851,266	203,905	36.80%
350001 to 400000	684,888,360	1,836	0.08%	373,033	210,385,684	53,091,587	263,477,271	421,411,089	229,527	38.47%
400001 to 450000	533,382,283	1,261	0.05%	422,984	162,846,677	41,707,133	204,553,810	328,828,473	260,768	38.35%
450001 to 500000	421,871,250	891	0.04%	473,481	133,124,615	35,020,674	168,145,289	253,725,961	284,765	39.86%
500001 to 750000	1,291,585,986	2,155	0.09%	599,344	407,345,592	109,432,646	516,778,238	774,807,748	359,540	40.01%
750001 to 1000000	646,825,913	750	0.03%	862,435	212,319,923	56,638,963	268,958,886	377,867,027	503,823	41.58%
1000001 to 2000000	949,773,790	708	0.03%	1,341,488	319,358,883	87,873,760	407,232,643	542,541,147	766,301	42.88%
Over 2000000	720,158,373	177	0.01%	4,068,691	229,204,157	66,429,193	295,633,350	424,525,023	2,398,446	41.05%
Total	93,144,749,338	2,354,339	100%	39,563	13,888,314,435	4,217,146,532	18,105,460,967	75,039,288,371	31,873	19.44%