Exemption and marginal relief
Overview
You may not have to pay Income Tax if you or your spouse or civil partner are aged 65 or over. This applies if you are single, married, in a civil partnership or widowed.
Your total income must be less than, or equal to, the exemption limits.
This exemption applies to Income Tax only. It does not apply to Pay Related Social Insurance (PRSI) or Universal Social Charge (USC). However, you may also be exempt from PRSI if you are over 66 years.
You may still be able to claim marginal relief if your total income exceeds the exemption limits.
If you are over 65 and your yearly income is less than the exemption, you may be exempt from Deposit Interest Retention Tax (DIRT).
You can find more information about DIRT exemption in the Additional incomes section.
Next: Exemption limits