Average Tax Rates
               

SELF-EMPLOYED

     

SINGLE

     

1997

1998

1999

2000

2001

2002

2003

12,000

22.5%

20.5%

17.8%

15.5%

11.4%

10.3%

10.3%

20,000

32.3%

34.5%

26.7%

22.1%

18.0%

17.4%

17.4%

25,000

36.9%

34.5%

32.0%

26.5%

19.4%

18.9%

18.9%

30,000

39.8%

37.6%

35.5%

30.6%

23.7%

21.4%

21.4%

40,000

42.4%

40.3%

38.9%

34.9%

29.5%

27.8%

27.8%

60,000

45.0%

43.0%

41.9%

38.6%

35.4%

34.2%

34.2%

               

SELF-EMPLOYED

   

MARRIED ONE INCOME 2 CHILDREN

1997

1998

1999

2000

2001

2002

2003

12,000

6.8%

5.9%

5.9%

4.5%

3.0%

3.0%

3.0%

20,000

23.4%

21.3%

17.9%

11.4%

7.2%

6.0%

6.0%

25,000

25.3%

23.3%

20.5%

14.9%

10.8%

9.8%

9.8%

30,000

26.6%

24.6%

22.3%

17.2%

13.2%

12.3%

12.3%

40,000

31.1%

28.8%

25.9%

21.8%

17.9%

17.1%

17.1%

60,000

37.5%

35.3%

33.3%

29.9%

27.6%

27.1%

27.1%

 

SELF-EMPLOYED

      MARRIED 2 INCOMES** 2 CHILDREN  

1997

1998

1999

2000

2001

2002

2003

 
12,000

7.7%

6.5%

6.5%

5.1%

4.2%

4.2%

4.2%

 
20,000

20.8%

18.7%

15.5%

13.2%

9.3%

8.0%

8.0%

 
25,000

24.3%

22.3%

19.5%

16.0%

11.8%

10.8%

10.8%

 
30,000

25.6%

23.6%

21.3%

19.1%

15.0%

14.2%

14.2%

 
40,000

32.3%

29.8%

26.0%

21.4%

17.3%

16.7%

16.7%

 
60,000

39.1%

36.9%

34.9%

30.1%

23.7%

21.4%

21.4%

 

 *  Average Tax Rates:  Total of Income Tax, Levies and PRSI as a proportion of gross income.   This

      measure includes only the standard employee and personal income tax credits. It does not include

      the impact of any other allowances or reliefs.

     

** The Married Two-Incomes figures assume that the joint income is divided by 65% and 35% between both spouses