Is redundancy taxable Ireland (13 figures)
The Redundancy Payment Tax Treatment carries 13 published figures read from 8 sources' own pages; the 11 published figures given by relief run from 765 to 500,000 EUR, read 7 November 2026.
- 10765 to 83,971
- 83,971 to 167,177
- 2167,177 to 250,383
- 250,383 to 333,588
- 333,588 to 416,794
- 1416,794 to 500,000
Bands
| Bucket | Value |
|---|---|
| 765 to 83,971 | 10 figures |
| 83,971 to 167,177 | 0 figures |
| 167,177 to 250,383 | 2 figures |
| 250,383 to 333,588 | 0 figures |
| 333,588 to 416,794 | 0 figures |
| 416,794 to 500,000 | 1 figure |
8 of the 14 named sources read in full publish a figure; 6 publish none, read 7 November 2026.
By relief and pay band and year
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| relief SCSB averaging period | 36 month | 36 to 36 month | 1 |
| relief basic exemption | 10,160 EUR | 10,160 to 10,160 EUR | 2 |
| relief retraining cost exemption | 5,000 EUR | 5,000 to 5,000 EUR | 1 |
| relief lifetime tax-free limit | 200,000 EUR | 200,000 to 200,000 EUR | 2 |
| relief standard chargeable amount | 500,000 EUR | 500,000 to 500,000 EUR | 1 |
| relief standard rate applied to the excess lump sum | 20 % | 20 to 20 % | 1 |
| relief basic exemption per complete year of service | 765 EUR | 765 to 765 EUR | 2 |
| relief increased exemption additional amount | 10,000 EUR | 10,000 to 10,000 EUR | 1 |
| relief increased exemption condition (no tax-free lump sum in the preceding years) | 10 year | 10 to 10 year | 1 |
| relief increased exemption | 10,000 EUR | 10,000 to 10,000 EUR | 1 |
| relief increased exemption lookback period | 10 year | 10 to 10 year | 1 |
| relief increased exemption pension lump sum threshold | 10,000 EUR | 10,000 to 10,000 EUR | 1 |
| relief retraining exemption minimum service | 2 year | 2 to 2 year | 1 |
| pay band USC exemption threshold (2026) | 13,000 EUR | 13,000 to 13,000 EUR | 1 |
| pay band USC 2% rate on €12,012.01 to €28,700 (2026) | 2 % | 2 to 2 % | 1 |
| pay band USC 0.5% rate on the first €12,012 (2026) | 0.5 % | 0.5 to 0.5 % | 1 |
| year 2027 USC 2% band upper limit | 30,300 EUR | 30,300 to 30,300 EUR | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Revenue - Form 790AA (SCSB claim) | 500,000 EUR | standard chargeable amount | 2026-11-07 |
| Revenue - Tax and Duty Manual Part 05-05-19, Taxation Treatment of Termination Payments | 200,000 EUR | lifetime tax-free limit | 2026-11-07 |
| Revenue - Basic exemption | 200,000 EUR | lifetime tax-free limit | 2026-11-07 |
| Citizens Information - Universal Social Charge (USC) | 30,300 EUR | 2027 USC 2% band upper limit | 2026-11-07 |
| Citizens Information - Universal Social Charge (USC) | 13,000 EUR | USC exemption threshold (2026) | 2026-11-07 |
| Citizens Information - Universal Social Charge (USC) | 10,160 EUR | basic exemption | 2026-11-07 |
| Revenue - Basic exemption | 10,160 EUR | basic exemption | 2026-11-07 |
| Citizens Information - Taxation of lump sum payments | 10,000 EUR | increased exemption additional amount | 2026-11-07 |
| Revenue - Increased exemption | 10,000 EUR | increased exemption | 2026-11-07 |
| Revenue - Increased exemption | 10,000 EUR | increased exemption pension lump sum threshold | 2026-11-07 |
| Revenue - Other tax-exempt termination payments | 5,000 EUR | retraining cost exemption | 2026-11-07 |
| Citizens Information - Taxation of lump sum payments | 765 EUR | basic exemption per complete year of service | 2026-11-07 |
| Revenue - Standard Capital Superannuation Benefit (SCSB) | 765 EUR | basic exemption per complete year of service | 2026-11-07 |
| Revenue - Standard Capital Superannuation Benefit (SCSB) | 36 month | SCSB averaging period | 2026-11-07 |
| Revenue - Form 790AA (SCSB claim) | 20 % | standard rate applied to the excess lump sum | 2026-11-07 |
| Citizens Information - Taxation of lump sum payments | 10 year | increased exemption condition (no tax-free lump sum in the preceding years) | 2026-11-07 |
| Revenue - Increased exemption | 10 year | increased exemption lookback period | 2026-11-07 |
| Citizens Information - Universal Social Charge (USC) | 2 % | USC 2% rate on €12,012.01 to €28,700 (2026) | 2026-11-07 |
| Revenue - Other tax-exempt termination payments | 2 year | retraining exemption minimum service | 2026-11-07 |
| Citizens Information - Universal Social Charge (USC) | 0.5 % | USC 0.5% rate on the first €12,012 (2026) | 2026-11-07 |
The sentence each figure was read from (20)
- Revenue - Form 790AA (SCSB claim), read 2026-11-07:
h The first portion of the excess lump sum is the standard chargeable amount, which is €500,000
- Revenue - Tax and Duty Manual Part 05-05-19, Taxation Treatment of Termination Payments, read 2026-11-07:
€200,000 threshold on such payments.
- Revenue - Basic exemption, read 2026-11-07:
you do not exceed a life-time limit of €200,000.
- Citizens Information - Universal Social Charge (USC), read 2026-11-07:
In 2027, the 2% rate band limit for USC will increase to €30,300 (from €28,700).
- Citizens Information - Universal Social Charge (USC), read 2026-11-07:
You pay the USC if your gross income is more than €13,000 per year.
- Citizens Information - Universal Social Charge (USC), read 2026-11-07:
In addition, redundancy payments above the statutory redundancy amount are exempt from the Universal Social Charge, up to certain limits. These limits are up to €10,160 plus €765 per complete year of service in excess of the statutory redundancy.
- Revenue - Basic exemption, read 2026-11-07:
The basic exemption is €10,160, plus €765 for each full year you were working for your employer.
- Citizens Information - Taxation of lump sum payments, read 2026-11-07:
You can get an Increased Exemption of an additional €10,000 on top of the Basic Exemption if you:
- Revenue - Increased exemption, read 2026-11-07:
You may be entitled to an increase of €10,000 on the basic exemption if:
- Revenue - Increased exemption, read 2026-11-07:
If the tax-free lump sum from your pension scheme is more than €10,000, you will not qualify for the increased exemption.
- Revenue - Other tax-exempt termination payments, read 2026-11-07:
the cost does not exceed €5,000.
- Citizens Information - Taxation of lump sum payments, read 2026-11-07:
The Basic Exemption is €10,160, plus €765 for each complete year of service.
- Revenue - Standard Capital Superannuation Benefit (SCSB), read 2026-11-07:
Add €765 for each complete year of service
- Revenue - Standard Capital Superannuation Benefit (SCSB), read 2026-11-07:
SCSB is calculated at one fifteenth of your average annual pay for your last 36 months in employment.
- Revenue - Form 790AA (SCSB claim), read 2026-11-07:
(a)(i) or (3)(b)(i)(I) TCA 1997 at the standard rate of income tax in force when the retirement lump sum is paid, currently 20%.
- Citizens Information - Taxation of lump sum payments, read 2026-11-07:
You can get an Increased Exemption of an additional €10,000 on top of the Basic Exemption if you: Haven't received a tax-free lump sum in the last 10 years, and
- Revenue - Increased exemption, read 2026-11-07:
you have not received an amount in excess of the basic exemption in the previous ten years
- Citizens Information - Universal Social Charge (USC), read 2026-11-07:
2% on the amount between €12,012.01 and €28,700.
- Revenue - Other tax-exempt termination payments, read 2026-11-07:
you have more than two years continuous service with your employer
- Citizens Information - Universal Social Charge (USC), read 2026-11-07:
0.5% on the first €12,012 = €60.06
Read in full, publishes no figure
6 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Revenue - Lump sum payments (section index), read 2026-10-24: read in full and no accepted figure on the page
- Revenue - Compensation for a change in working practices, read 2026-10-24: read in full and no accepted figure on the page
- Taxes Consolidation Act 1997, section 123 (payments on retirement or removal from office or employment), read 2026-10-10: every candidate on the page was refused
- Taxes Consolidation Act 1997, section 201 (exemptions and reliefs in respect of tax under section 123), read 2026-10-10: every candidate on the page was refused
- Taxes Consolidation Act 1997, Schedule 3 (reliefs in respect of income tax charged on payments on retirement), read 2026-10-10: every candidate on the page was refused
- Taxes Consolidation Act 1997, section 480 (relief for certain sums chargeable under section 123), read 2026-10-03: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
8 of the 14 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in EUR (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 13 figures, never sentences; 121 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): the relief crossover surface.
Revenue states three reliefs as three separate rules; across a grid of (average annual pay x full years of service x ex-gratia size x pension lump sum taken) we compute which relief is highest at every point, where the boundaries between them fall, and what share of a payment survives tax - including where the EUR200,000 lifetime limit starts to bind.
Nobody publishes the map, only the three rules.
121 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (14)
- Revenue - Lump sum payments (section index)(the publisher's own terms; quoted for reporting and comment)
- Revenue - Basic exemption(the publisher's own terms; quoted for reporting and comment)
- Revenue - Increased exemption(the publisher's own terms; quoted for reporting and comment)
- Revenue - Standard Capital Superannuation Benefit (SCSB)(the publisher's own terms; quoted for reporting and comment)
- Revenue - Other tax-exempt termination payments(the publisher's own terms; quoted for reporting and comment)
- Revenue - Compensation for a change in working practices(the publisher's own terms; quoted for reporting and comment)
- Taxes Consolidation Act 1997, section 123 (payments on retirement or removal from office or employment)(the publisher's own terms; quoted for reporting and comment)
- Taxes Consolidation Act 1997, section 201 (exemptions and reliefs in respect of tax under section 123)(the publisher's own terms; quoted for reporting and comment)
- Taxes Consolidation Act 1997, Schedule 3 (reliefs in respect of income tax charged on payments on retirement)(the publisher's own terms; quoted for reporting and comment)
- Taxes Consolidation Act 1997, section 480 (relief for certain sums chargeable under section 123)(the publisher's own terms; quoted for reporting and comment)
- Citizens Information - Taxation of lump sum payments(the publisher's own terms; quoted for reporting and comment)
- Citizens Information - Universal Social Charge (USC)(the publisher's own terms; quoted for reporting and comment)
- Revenue - Tax and Duty Manual Part 05-05-19, Taxation Treatment of Termination Payments(the publisher's own terms; quoted for reporting and comment)
- Revenue - Form 790AA (SCSB claim)(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Redundancy Payment Tax Treatment carries 13 published figures read from 8 sources' own pages; the 11 published figures given by relief run from 765 to 500,000 EUR, read 7 November 2026.
8 of the 14 named sources read in full publish a figure; 6 publish none, read 7 November 2026.
Redundancy Payment Tax Treatment, relief SCSB averaging period: median 36 month across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, relief basic exemption: median 10,160 EUR across 2 sources, read 7 November 2026.
Redundancy Payment Tax Treatment, relief retraining cost exemption: median 5,000 EUR across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, relief lifetime tax-free limit: median 200,000 EUR across 2 sources, read 7 November 2026.
Redundancy Payment Tax Treatment, relief standard chargeable amount: median 500,000 EUR across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, relief standard rate applied to the excess lump sum: median 20 percent across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, relief basic exemption per complete year of service: median 765 EUR across 2 sources, read 7 November 2026.
Redundancy Payment Tax Treatment, relief increased exemption additional amount: median 10,000 EUR across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, relief increased exemption condition (no tax-free lump sum in the preceding years): median 10 year across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, relief increased exemption: median 10,000 EUR across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, relief increased exemption lookback period: median 10 year across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, relief increased exemption pension lump sum threshold: median 10,000 EUR across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, relief retraining exemption minimum service: median 2 year across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, pay band USC exemption threshold (2026): median 13,000 EUR across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, pay band USC 2% rate on €12,012.01 to €28,700 (2026): median 2 percent across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, pay band USC 0.5% rate on the first €12,012 (2026): median 0.50 percent across 1 source, read 7 November 2026.
Redundancy Payment Tax Treatment, year 2027 USC 2% band upper limit: median 30,300 EUR across 1 source, read 7 November 2026.
Cite as: "redundancycalculatorireland.com Redundancy Payment Tax Treatment", updated 2026-11-08, https://redundancycalculatorireland.com/datasets/redundancy-payment-tax-treatment/.
Download the CSV (20 rows, computed 2026-11-08)
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Questions this data answers
How much of a redundancy payment do I keep: what is exempt, and does the Basic Exemption, the Increased Exemption or SCSB give me the most?
The Redundancy Payment Tax Treatment carries 13 published figures read from 8 sources' own pages; the 11 published figures given by relief run from 765 to 500,000 EUR, read 7 November 2026.
Where do the figures in the Redundancy Payment Tax Treatment come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 14 named sources were read and 8 publish a figure; the 6 that publish none are recorded as not published, never estimated.