Exemption and marginal relief

Exemption limits

If you are not married or in a civil partnership, you are exempt from Income Tax (IT) where: 

  • your total income is less than the exemption limit
  • you are 65 or older.

If you are married or in a civil partnership and jointly assessed, you are exempt from IT where:

  • your total income is less than the exemption limit
  • either you, or your spouse, is 65 or older.

The exemption limits are as follows:

2018 - 2022
Personal circumstancesExemption limit

Single, widowed or a surviving civil partner

€18,000

Married or in a civil partnership

€36,000

If you have dependent children, your exemption limits are increased by:

  • €575 per child for your first two children
  • €830 per child for each additional child.

A dependent child is one who:

  • was born during the year
  • is under 18 years of age at the start of the year
  • became incapacitated before they turned 21.

A dependent child may also be a child over 18 or an incapacitated child over 21. This is only where they are (or were at the time they became incapacitated) either:

  • attending college full-time
  • training for a trade or profession (course must last at least two years).

If you qualify for the relief, a Revenue Payroll Notification (RPN) is issued to your employer or pension provider. This advises them not to deduct any IT.

If your total income exceeds the above limits, you may be able to claim marginal relief. The exemption will be automatically granted for subsequent years, if due.

Next: How to calculate your total income