On 13 October 2020, Ireland's Minister for Finance, Paschal Donohoe, delivered the 2021 Budget Statement. The main tax measures of the Budget are summarized as follows:

• Personal income tax measures including:
  • an increase in the Earned Income Credit from EUR 1,500 to EUR 1,650;
  • an increase in the Dependent Relative Credit from EUR 70 to EUR 245;
  • an extension of the Sea-going Naval Personnel Tax…