Learn about the latest BIK rules for company vehicles effective 1 January 2025, including tax reductions, emission bands, and electric vehicle benefits.
Summary
Average Wage Single - €36k
| Scenario | Single, average wage, no children. Employment income €36k | ||
|---|---|---|---|
| 2025 Pre-Budget | 2025 Post-Budget | Difference | |
|
Income Tax
|
€3,450
|
€3,200
|
(€250)
|
|
USC
|
€745
|
€626
|
(€119)
|
|
PRSI
|
€1,449
|
€1,485
|
€36
|
|
Total Taxes
|
€5,644
|
€5,311
|
(€333)
|
|
Take Home Pay
|
€30,356
|
€30,689
|
€333
|
High Income Single - €100k
| Scenario | Single, high income, no children. Self-employed income €100k | ||
|---|---|---|---|
| 2025 Pre-Budget | 2025 Post-Budget | Difference | |
|
Income Tax
|
€27,850
|
€27,200
|
(€650)
|
|
USC
|
€4,503
|
€4,044
|
(€459)
|
|
PRSI
|
€4,025
|
€4,125
|
€100
|
|
Total Taxes
|
€36,378
|
€35,369
|
(€1,009)
|
|
Take Home Pay
|
€63,622
|
€64,631
|
€1,009
|
Single Parent - €50k
| Scenario | Single parent entitled to single person child carer tax credit, 1 child. Gross employment income €50k | ||
|---|---|---|---|
| 2025 Pre-Budget | 2025 Post-Budget | Difference | |
|
Income Tax
|
€5,300
|
€4,500
|
(€800)
|
|
USC
|
€1,305
|
€1,046
|
(€259)
|
|
PRSI
|
€2,013
|
€2,063
|
€50
|
|
Total Taxes
|
€8,617
|
€7,609
|
(€1,009)
|
|
Take Home Pay
|
€41,383
|
€42,392
|
€1,009
|
Average Income Family - 2 Earners
| Scenario | Married, average wage x2, one dependent parent. Partner 1: employment income €36k. Partner 2: employment income €26k | ||
|---|---|---|---|
| 2025 Pre-Budget | 2025 Post-Budget | Difference | |
|
Income Tax
|
€4,655
|
€4,095
|
(€560)
|
|
USC
|
€1,089
|
€966
|
(€124)
|
|
PRSI
|
€2,496
|
€2,558
|
€62
|
|
Total Taxes
|
€8,240
|
€7,618
|
(€622)
|
|
Take Home Pay
|
€53,760
|
€54,382
|
€622
|
Self-Employed - €150k
| Scenario | Married, one earner. Partner 1: self-employment income €150k | ||
|---|---|---|---|
| 2025 Pre-Budget | 2025 Post-Budget | Difference | |
|
Income Tax
|
€42,375
|
€41,450
|
(€925)
|
|
USC
|
€10,003
|
€9,544
|
(€459)
|
|
PRSI
|
€6,038
|
€6,188
|
€150
|
|
Total Taxes
|
€58,416
|
€57,181
|
(€1,234)
|
|
Take Home Pay
|
€91,584
|
€92,819
|
€1,234
|
High Income Family - 2 Earners (Self-employed)
| Scenario | Married, High Income family, 2 children. Partner 1: employment income €50k, Partner 2: self-employed income €100k | ||
|---|---|---|---|
| 2025 Pre-Budget | 2025 Post-Budget | Difference | |
|
Income Tax
|
€35,700
|
€34,400
|
(€1,300)
|
|
USC
|
€5,808
|
€5,090
|
(€718)
|
|
PRSI
|
€6,038
|
€6,188
|
€150
|
|
Total Taxes
|
€47,545
|
€45,677
|
(€1,868)
|
|
Take Home Pay
|
€102,455
|
€104,323
|
€1,868
|
High Income Family - 2 Earners
| Scenario | Married, High Income Family, 2 children. Partner 1: emploment income €70k, Partner 2: employment income €130k |
||
|---|---|---|---|
| 2025 Pre-Budget | 2025 Post-Budget | Difference | |
|
Income Tax
|
€55,700
|
€54,400
|
(€1,300)
|
|
USC
|
€9,008
|
€8,090
|
(€918)
|
|
PRSI
|
€8,050
|
€8,250
|
€200
|
|
Total Taxes
|
€72,758
|
€70,740
|
(€2,018)
|
|
Take Home Pay
|
€127,242
|
€129,260
|
€2,018
|
Just About Managing (JAM) Families
| Scenario | Just About Managing (JAM) families. Partner 1: employment income €45K, Partner 2: employment income €45K | ||
|---|---|---|---|
| 2025 Pre-Budget | 2025 Post-Budget | Difference | |
|
Income Tax
|
€11,700
|
€10,400
|
(€1,300)
|
|
USC
|
€2,209
|
€1,792
|
(€417)
|
|
PRSI
|
€3,623
|
€3,713
|
€90
|
|
Total Taxes
|
€17,532
|
€15,905
|
(€1,627)
|
|
Take Home Pay
|
€72,468
|
€74,096
|
€1,627
|
*Not reflecting any changes to Employee PRSI which may apply from 1 October 2025.
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