Personal Tax Credits

Updated on 15 April 2022

Personal Tax Credits 2022
Single Person 1,700 1,650
Married Person 3,400 3,300
Employee PAYE Tax Credit 1,700 1,650
Earned Income Tax Credit (max) 1,700 1,650
Single Person Child Carer Credit 1,650 1,650
Age Tax Credit – Single 245 245
Age Tax Credit – Married 490 490
Home Carer Tax Credit 1,600 1,600


Married Person

Means Married Person or Civil Partnership.

Employee PAYE Tax Credit

This tax credit is for all employees receiving wages or benefit in kind. It is also for people receiving occupational pensions or taxable social welfare payments like Illness Benefit, Jobseeker’s Benefit, State Pension, Maternity Benefit etc.

If a social welfare payment is your only source of income, you may not pay tax, because your tax liability does not exceed your tax credits. For example PAYE tax credit will cover social payment up to €8,500 value per year.

Earned Income Tax Credit

Generally for all self-employed who are basically not getting PAYE tax credit.

Age Tax Credit

For any person who is aged 65 or over.

Home Carer Tax Credit

Generally for couples where husband is working and his wife is taking care for child/ren. If his wife is working part-time, her income needs to be less than €7,200 per year for her husband to get full Home carer tax credit.