Personal Tax Scenarios 2017 Single person employed, earning €45,000, property owner Married couple, one employed, earning €50,000, three children, property owner 2017 changes Euro 2017 changes Euro Change in Tax Bands Change to Tax Credits Change to PRSI Change to Universal Social Charge Change to Marginal Income Tax Rate 0 0 0 228 0 Change in Tax Bands Change to Tax Credits Change to PRSI Change to Universal Social Charge Change to Marginal Income Tax Rate 0 100 0 253 0 Net Saving €228 Net Saving €353 Married couple, both employed, one earning €150,000, one earning €30,000, property owner Married couple, both self employed, one earning €150,000, one earning €30,000, property owner 2017 changes Euro 2017 changes Euro Change in Tax Bands Change to Tax Credits Change to PRSI Change to Universal Social Charge Change to Marginal Income Tax Rate 0 0 0 505 0 Change in Tax Bands Change to Tax Credits Change to PRSI Change to Universal Social Charge Change to Marginal Income Tax Rate 0 800 0 505 0 Net Saving €505 Net Saving €1,305 Unmarried couple, living together, renting, both employed, one earning €80,000, one earning €35,000 Married couple, both employed, one earning €250,000, one earning €90,000, one child, property owner 2017 changes Euro 2017 changes Euro Change in Tax Bands Change to Tax Credits* Change to PRSI Change to Universal Social Charge Change to Marginal Income Tax Rate 0 (80) 0 530 0 Change in Tax Bands Change to Tax Credits Change to PRSI Change to Universal Social Charge Change to Marginal Income Tax Rate 0 0 0 706 0 Net Saving €450 Notes * Finance Act 2011 introduced a reduction in the rent credit on a sliding scale over seven years. The impact of this will be a reduction of €80 for 2017 (€40 per person). Net Saving €706
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