On 10 October 2017, Ireland's Minister for Finance, Paschal Donohoe, delivered the 2018 Budget. The main tax measures of the Budget include:

• Amendments to the Universal Social Charge (USC) rates and bands as follows:
  • EUR 0 – 12,012 @ 0.5%
  • EUR 12,012 – 19,372 @ 2%
  • EUR 19,372 – 70,044 @ 4.75%
  • EUR 70,044+ @ 8%
  • Self-employed income over €100,000: 3% surcharge
• An increase of EUR 750 in the income…