A brief summary of Income Tax Rates in Ireland is given below - the figures shown are effective from January 2012
Note: As from Jan 2011 there is also a new Universal Social Charge which replaces the Income Levy and the Health Levy See more about the Universal Social Charge Here.

Personal Tax Credits in Ireland from January 2012

Single Taxpayers
Personal tax credits of €1,650
PAYE tax credit of €1650
Income Tax Rate : 20% on the first €32,800 ; 41% on the balance

Married Taxpayers (two incomes)
Personal tax credits of €3,300
PAYE tax credit of €1650
Income Tax Rate: 20% on the first €65,600 ; 41% on the balance

Married Taxpayers (single income)
Personal tax credits of €3,300
PAYE tax credit of €1650
Income Tax Rate : 20% on the first €41,800 and 41% on the balance

The Calculation of income tax due is done by applying the percentage rates shown above and then deducting the tax credits from the tax due.
For example :
A single person employee earning 34000.
Income Tax = 20% which is 6800.
But - Tax credits are 3300 - so tax due is €6800 less tax credits of €3300 - Total Income Tax Due = €3500 per year.

Tip - Refuse disposal charges or Bin Charges qualify for tax relief..

Tip A tax credit for homemakers is available for married couples, where one spouse works in the home caring for a dependent person(s) and the home carer's income in their own right does not exceed €5,080.

Tip: Refunds of Tax may be claimed in respect of qualifying medical expenses incurred by a taxpayer and/ or his /her dependants.