666. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the income level at which a single person in receipt of PAYE income, and a married couple or civil partners jointly assessed both in receipt of PAYE income, first became liable to income tax in each year from 2010 to date, in tabular form; and if he will make a statement on the matter. [60531/26]

Section 472 of the Taxes Consolidation Act (“TCA”) 1997 provides for a tax credit known as the ‘employee tax credit’ to an individual who is in receipt of emoluments to which the PAYE system of tax deduction at source applies or is applied. The value of this credit for 2026 is €2,000 per individual.

Section 461 TCA 1997 provides for the basic personal tax credit. This credit is available to all taxpayers. The value of the credit for 2026 is €2,000 for a single individual and increases for €4,000 for jointly assessed married couples and civil partners.

Consequently, for the current tax year, the effective entry point to income tax for an individual in receipt of employee tax credit and the basic personal tax credit is €20,000 per annum. This means that a single individual can potentially earn up to €20,000 before they pay income tax in year 2026.

Tables are provided below which detail the income levels at which a single person in receipt of the employee tax credit and the basic personal tax credit first became liable to income tax, from the year 2010 to date, and the income levels at which a jointly assessed married couples or civil partners each in receipt of the employee tax credit and the married/civil partner basic personal tax credit first became liable to income tax, from the year 2010 to date.