The Key Highlights from Budget 2016 (Ireland)
Income Tax No changes to Income Tax Rates or Bands. The changes to the Universal Social Charge (USC) are as follows: The entry point to the Universal Social Charge (USC) will be increased to €13,000 meaning incomes of €13,000 or less are exempt from USC. The 1.5% USC rate will be reduced to 1%. The 3.5% USC rate will be reduced to 3%. The 7% USC rate will be reduced to 5.5%. Therefore the revised rates and bands for the USC are as follows: - From €0 to €12,012 at 1% - From €1
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