Personal income tax (PIT) - top statutory and marginal tax rate — Top in Ireland

Ireland: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 1.16 Factor of average annual wage in 2025. ◆ Volatile

Latest (2025)
1.16 Factor of average annual wage
Change on year
down 3.7%
World rank
26th
of 29 countries
All-time high
5.99 Factor of average annual wage
in 2009
All-time low
0.7463 Factor of average annual wage
in 2000
Years of data
26
2000–2025

Personal income tax (PIT) - top statutory and marginal tax rate — Top in Ireland, 2000–2025

02462000201220252000: 0.746 Factor of average annual wage2001: 0.802 Factor of average annual wage2002: 0.849 Factor of average annual wage2003: 0.803 Factor of average annual wage2004: 0.762 Factor of average annual wage2005: 0.772 Factor of average annual wage2006: 0.813 Factor of average annual wage2007: 2.4 Factor of average annual wage2008: 2.3 Factor of average annual wage2009: 6 Factor of average annual wage2010: 4.2 Factor of average annual wage2011: 0.786 Factor of average annual wage2012: 0.771 Factor of average annual wage2013: 0.762 Factor of average annual wage2014: 0.756 Factor of average annual wage2015: 1.6 Factor of average annual wage2016: 1.6 Factor of average annual wage2017: 1.5 Factor of average annual wage2018: 1.5 Factor of average annual wage2019: 1.3 Factor of average annual wage2020: 1.3 Factor of average annual wage2021: 1.4 Factor of average annual wage2022: 1.3 Factor of average annual wage2023: 1.3 Factor of average annual wage2024: 1.2 Factor of average annual wage2025: 1.2 Factor of average annual wage

Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.

Analysis

In 2025, personal income tax (pit) - top statutory and marginal tax rate — top in Ireland stood at 1.16 Factor of average annual wage.

That represents a change of down 3.7% on the previous year and down 27.4% over ten years.

Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Ireland peaked at 5.99 Factor of average annual wage in 2009 and was at its lowest, 0.7463 Factor of average annual wage, in 2000.

Ireland ranks 26th of 29 countries on this measure, in the bottom quarter.

The series is highly variable year to year, so single readings are best treated with caution.

Personal income tax (PIT) - top statutory and marginal tax rate — Top in Ireland, year by year

Annual values for Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold in Ireland, 2000 to 2025.
Year Factor of average annual wage Change
2000 0.7463 Factor of average annual wage
2001 0.8018 Factor of average annual wage +7.4%
2002 0.8491 Factor of average annual wage +5.9%
2003 0.8026 Factor of average annual wage -5.5%
2004 0.7619 Factor of average annual wage -5.1%
2005 0.7724 Factor of average annual wage +1.4%
2006 0.8135 Factor of average annual wage +5.3%
2007 2.44 Factor of average annual wage +200.2%
2008 2.34 Factor of average annual wage -4.2%
2009 5.99 Factor of average annual wage +156.1%
2010 4.17 Factor of average annual wage -30.4%
2011 0.7862 Factor of average annual wage -81.1%
2012 0.7715 Factor of average annual wage -1.9%
2013 0.762 Factor of average annual wage -1.2%
2014 0.7563 Factor of average annual wage -0.8%
2015 1.6 Factor of average annual wage +111.8%
2016 1.57 Factor of average annual wage -2.2%
2017 1.54 Factor of average annual wage -1.7%
2018 1.48 Factor of average annual wage -3.6%
2019 1.33 Factor of average annual wage -10.6%
2020 1.3 Factor of average annual wage -2.1%
2021 1.38 Factor of average annual wage +6.2%
2022 1.35 Factor of average annual wage -2.3%
2023 1.26 Factor of average annual wage -6.5%
2024 1.21 Factor of average annual wage -4.1%
2025 1.16 Factor of average annual wage -3.7%

Ireland compared with similar countries

  • Ireland's 1.16 Factor of average annual wage is below the median for high income countries, which is 2.87 Factor of average annual wage, 41% of the median. (27 countries reporting)
  • Ireland's 1.16 Factor of average annual wage is below the median for Europe & Central Asia, which is 2.24 Factor of average annual wage, 52% of the median. (19 countries reporting)

Biggest year-on-year movements

Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Ireland changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.

YearChange FromTo
2007 +200.2% 0.8135 Factor of average annual wage 2.44 Factor of average annual wage
2009 +156.1% 2.34 Factor of average annual wage 5.99 Factor of average annual wage
2015 +111.8% 0.7563 Factor of average annual wage 1.6 Factor of average annual wage
2011 -81.1% 4.17 Factor of average annual wage 0.7862 Factor of average annual wage

Averages by decade

DecadeAverage LowestHighest Years
2000s 1.63 Factor of average annual wage 0.7463 Factor of average annual wage 5.99 Factor of average annual wage 10
2010s 1.48 Factor of average annual wage 0.7563 Factor of average annual wage 4.17 Factor of average annual wage 10
2020s 1.28 Factor of average annual wage 1.16 Factor of average annual wage 1.38 Factor of average annual wage 6

Countries ranked near Ireland

  1. 23 Italy 1.51 Factor of average annual wage compare
  2. 24 Iceland 1.33 Factor of average annual wage compare
  3. 25 Denmark 1.24 Factor of average annual wage compare
  4. 27 Sweden 1.15 Factor of average annual wage compare
  5. 28 Belgium 1.03 Factor of average annual wage compare
  6. 29 Hungary 0 Factor of average annual wage compare

See the full ranking of 38 places →

More economy & growth data for Ireland

All data for Ireland →

Frequently asked questions

What is personal income tax (pit) - top statutory and marginal tax rate — top in Ireland?
Personal income tax (pit) - top statutory and marginal tax rate — top in Ireland was 1.16 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Ireland?
The highest recorded value was 5.99 Factor of average annual wage in 2009.
What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Ireland?
The lowest recorded value was 0.7463 Factor of average annual wage in 2000.
How does Ireland rank for personal income tax (pit) - top statutory and marginal tax rate — top?
Ireland ranks 26th out of 29 countries with data for 2025.
Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Ireland?
Over the last ten years it is down 27.4%. The long-run trend across the full record is volatile.
Where does this Ireland data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) - top statutory and marginal tax rate — Top in Ireland. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income/ireland/

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About this data

Indicator
Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold
Unit
Factor of average annual wage
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household