Practical Income Tax - The Professional's Guide, Finance Act 2024
10.2Personal Tax Credit
2025
2024
Legislation reference
Single person
€2,000
€1,875
s461 TCA97
Married/year of death
€4,000
€3,750
s461 TCA97
Widowed/surviving civil partner
€540
€540
s...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.