In 2022, Ann is single and earns €750 per week.
Because Ann is single, she has a standard rate band of €36,800 per year. The weekly amount is €707.69 (€36,800/52).
This means that the first €707.69 of Ann’s wages is taxed at the standard rate of 20%. The balance of €42.31 (€750 - €707.69) is taxed at the higher rate of 40%.
Ann's tax liability (before tax credits, allowances and reliefs)
| Description||Amount of wage||Calculation||Tax|
|Single rate band
||€707.69 x 20%
||€42.31 x 40%
Ann will also have tax credits, allowances and reliefs applied to her earnings.