Tax Exemption Limits for <65

[Dave Vanian]

I'm aware that the Tax Exemption limit for a single person aged 65 or over is €18,000 or €36,000 for a married couple where at least one of them is 65 or over. Up to what point would a single person or married couple be exempt from Income Tax if they are under 65?

 

[relax carry on]

I'm aware that the Tax Exemption limit for a single person aged 65 or over is €18,000 or €36,000 for a married couple where at least one of them is 65 or over. Up to what point would a single person or married couple be exempt from Income Tax if they are under 65?

There isn't an exemption for under 65s. However because of the way the PAYE tax system works through rate band and tax credits, in essence a single person can earn €16,500 annually without suffering PAYE. That works out at €317 a week without paying any PAYE.