<P> In Ireland there is an income tax , a value added tax ( VAT ) , and various other taxes . Employees pay pay - as - you - earn ( PAYE ) taxes based on their income , less certain allowances . The taxation of earnings is progressive , with little or no income tax paid by low earners and a high rate applied to middle to top earners , the top marginal rate of tax ( including USC and PRSI ) is 52 % . However a large proportion of central government tax revenue is also derived from VAT , excise duties and other taxes on consumption . The standard rate of corporation tax is among the lowest in the world at 12.5 % . </P>
<P> In Ireland there is an income tax , a value added tax ( VAT ) , and various other taxes . Employees pay pay - as - you - earn ( PAYE ) taxes based on their income , less certain allowances . The taxation of earnings is progressive , with little or no income tax paid by low earners and a high rate applied to middle to top earners , the top marginal rate of tax ( including USC and PRSI ) is 52 % . However a large proportion of central government tax revenue is also derived from VAT , excise duties and other taxes on consumption . The standard rate of corporation tax is among the lowest in the world at 12.5 % . </P>
what is the marginal rate of tax in ireland
what is the marginal rate of tax in ireland
52 %
52 %