The rates of tax after deduction of personal allowances and expenses for deaths during 2012 and thereafter are as follows:
| First slice | Tax on first slice | Excess | Tax Rate on Excess |
| €uros | €uros | €uros | Percent % |
| 0.00 | 7’993.46 | 7.65 | |
| 7’993.46 | 611.50 | 7’987.45 | 8.50 |
| 15’980.91 | 1’290.43 | 7’987.45 | 9.35 |
| 23’968.36 | 2’037.26 | 7’987.45 | 10.20 |
| 31’955.81 | 2’851.98 | 7’987.45 | 11.05 |
| 39’943.26 | 3’734.59 | 7’987.46 | 11.90 |
| 47’930.72 | 4’685.10 | 7’987.45 | 12.75 |
| 55’918.17 | 5’703.50 | 7’987.45 | 13.60 |
| 63’905.62 | 6’789.79 | 7’987.45 | 14.45 |
| 71’893.07 | 7’943.98 | 7’987.45 | 15.30 |
| 79’880.52 | 9’166.06 | 39’877.15 | 16.15 |
| 119’757.67 | 15’606.22 | 39’877.16 | 18.70 |
| 159’634.83 | 23’063.25 | 79’754.30 | 21.25 |
| 239’389.13 | 40’011.04 | 159’388.41 | 25.50 |
| 398’777.54 | 80’655.08 | 398’777.54 | 29.74 |
| 797’555.08 | 199’291.40 | excess | 34.00 |
Please note: The information contained in these pages is given without charge and without responsibility. It is not a substitute for proper professional advice which we shall be happy to give if so instructed.