Tax Rates and Tax Bands.
The tax rates remain unchanged at 20% (standard rate) and 41% (higher rate). The table below sets out the tax rates and bands.
| 2009 | 2010 | |
| Single/Widowed without dependant children | €36,400 @ 20% Balance @ 41% | €36,400 @ 20% Balance @ 41% |
| Single/Widowed qualifying for One Parent Family Tax Credit | €40,400 @ 20% Balance @ 41% | €40,400 @ 20% Balance @ 41% |
| Married Couple one spouse with Income | €45,400 @ 20% Balance @ 41% | €45,400 @ 20% Balance @ 41% |
| Married Couple both spouses with Income | €45,400 @ 20% with increase of €27,400 max. Balance @ 41% | €45,400 @ 20% with increase of €27,400 max. Balance @ 41% |

