On 9 October 2018, Ireland's Minister for Finance, Paschal Donohoe, delivered the 2019 Budget. The main tax measures of the Budget include:

• Amendments to the Universal Social Charge (USC), including an increase in the 2% band and a reduction of the 4.75% band rate to 4.5% resulting in the rates and bands as follows:
  • EUR 0 – 12,012 @ 0.5%
  • EUR 12,012 – 19,874 @ 2%
  • EUR 19,372 – 70,044 @ 4.5%
  • EUR …