€12,012 @ 0.5%; next €6,760 @ 2.5%; next €51,572 @ 5%; balance @8%
However, these standard rates are modified in certain circumstances.
In the case of an individual whose total income in the year does not exceed €60,000 and is either (i) aged 70 or over, or (ii) holds a full medical card, the 2.5% rate applies to all income over €12,012. Note – the rates apply to each spouse or civil partner’s incomes individually. There is no aggregation.