An individual who works part-time is taxed at a fixed rate of 15%. This tax is final, therefore the income derived from part-time work need not be declared in the annual income tax return because it is not subject to further tax.

No, it is only applicable up to a maximum of €7,000 per annum. If the part-time income exceeds €7,000 you will have to declare the excess in your tax return.

Example: If your part-time income was €9,000 you pay 15% on the first €7,000. On the remaining €2,000 you will be taxed at the normal rates. If the part-time work is from employment all you have to do is attach the FS3 to the declaration. If the part-time is from self-employment you must declare €2,000 in your tax return.

In the case of a married couple, if both spouses qualify for the benefit, they are entitled to €7,000 each.

The following may benefit from the 15% rate:

• full-time employees; or
• pensioners; or
• full-time students (including apprentices).

This is the most basic condition that must be fulfilled. If this condition is not satisfied you cannot qualify for this rate of tax.

If a single person has a part-time job but is not employed full-time, that person does not qualify for the benefit. However you can still qualify if you are a pensioner or a full-time student.

If an individual is married, even though that person only works part-time, he/she may benefit from the part-time rate, as long as the husband or wife has a full-time employment or is a pensioner or is a student/apprentice.

No. As long as you qualify you can benefit from the 15% rate:

• on part-time employment – see here or
• on part-time self-employment – see here.

You can have both part-time employment and part-time self-employment, but the €7,000 limit applies to the aggregate.