Deduction (Income from Employment) (Amendment) Rules, 2025

L.N. 279 of 2025

INCOME TAX ACT

(CAP. 123)

Deduction (Income from Employment) (Amendment) Rules, 2025

IN EXERCISE of the powers conferred by articles 14(2) and 96

of the Income Tax Act, the Minister responsible for finance has made

the following rules:-

(1) The title of these rules is the Deduction (Income from

commencement.

Employment) (Amendment) Rules, 2025 and these rules shall be read

and construed as one with the Deduction (Income from Employment)

Rules, hereinafter referred to as the "principal rules".

(2) These rules shall apply with effect from the year of

assessment 2027.

In paragraph (a) of rule 2 of the principal rules the words

"does not exceed twelve thousand and fifty euro (€12,050)" shall be

substituted by the words "does not exceed twelve thousand four

hundred and forty-five euro (€12,445)".

€0.09