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Income from Part Time

• Tax on Income from Part Time
• Part Time Employment
• Part Time Self Employment
• Other Questions

Other Topics

• General Questions
• Final Settlement System
• Tax Index of Financial Data
• Host Families
• Capital Gains Tax
• Income From Part-Time Work
• IR Services On-Line
• Reduction in Add. Tax & Interest
• Power to Request Information

1. What are the benefits of the part-time rate of tax?

   An individual who works part-time is taxed at a fixed rate of 15%. This tax is final, therefore the income derived from part-time work need not be declared in the annual income tax return because it is not subject to further tax.

2. Is the 15% rate applicable on all of the part-time income, whatever the amount earned?

   No, it is only applicable up to a maximum of €7,000 per annum. If the part-time income exceeds €7,000 you will have to declare the excess in your tax return.

   Example: If your part-time income was €9,000 you pay 15% on the first €7,000. On the remaining €2,000 you will be taxed at the normal rates. If the part-time work is from employment all you have to do is attach the FS3 to the declaration. If the part-time is from self-employment you must declare €2,000 in your tax return.

   In the case of a married couple, if both spouses qualify for the benefit, they are entitled to €7,000 each.

3. Who can benefit?

   The following may benefit from the 15% rate:

   • full-time employees; or
   • pensioners; or
   • full-time students (including apprentices).

   This is the most basic condition that must be fulfilled. If this condition is not satisfied you cannot qualify for this rate of tax.

4. Does this mean that if I only work part-time and I do not have a full-time job, I do not qualify?

   If a single person has a part-time job but is not employed full-time, that person does not qualify for the benefit. However you can still qualify if you are a pensioner or a full-time student.

   If an individual is married, even though that person only works part-time, he/she may benefit from the part-time rate, as long as the husband or wife has a full-time employment or is a pensioner or is a student/apprentice.

5. Must the part-time work necessarily be from employment?

   No. As long as you qualify you can benefit from the 15% rate:

   • on part-time employment – see here or
   • on part-time self-employment – see here.

   You can have both part-time employment and part-time self-employment, but the €7,000 limit applies to the aggregate.