Tax Credits

Taxpayers are allowed a portion of their salary free of deductions from income tax. The amount of each individual’s tax credits varies depending on the number of allowances/reliefs s/he is entitled to.

Therefore, in calculating the amount of tax payable on salary, superannuation contributions and tax credits are deducted from gross earning. The balance or ‘taxable income’ is taxed at the applicable rate(s) of taxation.

All allowances are taxed at standard rate (20%).

Teachers’ Flat Rate Expenses

Primary & Secondary Level
Principal Teachers €608
Other Teachers (includes part-time teachers on full hours) €518

In addition to the above:

  • An allowance for teachers “engaged mainly in teaching general subjects but also doing part-time PE” of €126 is also available.*
  • All teachers registered with the Teaching Council can claim a tax credit of €65 for the registration fee.

* The allowance is available only for fully qualified physical education teachers engaged in PE. The allowance is not available to teachers who do not have this qualification.