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Ireland — Budget 2012

Changes in Income Tax


The Irish Budget was presented to the Dail Eireann on 6 December 2011.  Of particular interest to expatriate employers was the announcement of a Special Assignee Relief Programme and a Foreign Earnings Deduction which will apply to certain individuals working in Brazil, Russia, India, China or South Africa.

In addition, the current 50% relief from employer pay related social insurance (PRSI) for contributions made by an employee to an employee’s occupational pension scheme is to be abolished from 1 January 2012.


Download Ireland — Budget 2012 (PDF)

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