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Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 of 2025)

Income Tax Act 1967*
No. 6 of 1967

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information

Amendments and other effects

How Affected Affecting Provision
 Application restricted 33/2022, ss. 1(5), 27
Ss. 1-8 repealed 39/1997, ss. 1097, 1102, 1103, sch. 30
S. 1(1) amended 27/1974, ss. 1(a)-(e)
S. 2(2)(c) amended 27/1974, s. 86, sch. 2
S. 3 amended 27/1974, s. 86, sch. 2
S. 4 amended 27/1974, s. 2
S. 25 in so far as it relates to income tax repealed 39/1997, ss. 1097, 1102, 1103, sch. 30
S. 27(2) repealed 39/1997, ss. 1097, 1102, 1103, sch. 30
S. 27(6) repealed 39/1997, ss. 1097, 1102, 1103, sch. 30
S. 61(l) amended 27/1974, s. 42
S. 70(1)(c) amended 27/1974, s. 86, sch. 2
S. 75(3), (4) inserted 27/1974, s. 43
S. 76(1)(c) application restricted 27/1974, s. 44
S. 77(3) amended 27/1974, s. 42
S. 115(1)(b) amended 27/1974, s. 11, sch. 1
S. 116(1) amended 27/1974, s. 86, sch. 2
S. 117(1) amended 27/1974, s. 86, sch. 2
S. 127(1)(a) amended 27/1974, s. 11, sch. 1
S. 127(1)(e) amended 27/1974, s. 11, sch. 1
S. 127(1)(ff) deleted 27/1974, s. 11, sch. 1
S. 127(3)(a)(ii) deleted 27/1974, s. 11, sch. 1
S. 127(3)(b) amended 27/1974, s. 11, sch. 1
S. 127(3)(c) deleted 27/1974, s. 11, sch. 1
S. 129 application extended S.I. No. 312 of 1996, regs. 2, 10(1)(a)
S. 130 application restricted 27/1974, s. 71
S. 133(1)(c) amended 27/1974, s. 11, sch. 1
Ss. 134-136 repealed 27/1974, s. 86, sch. 2
S. 137 amended 27/1974, s. 6, sch. 1
S. 138(1), (2), (3) amended 27/1974, s. 6, sch. 1
S. 139 amended m27/1974, s. 6, sch. 1
S. 140 amended 27/1974, s. 6, sch. 1
S. 141(a), (b) substituted 27/1974, s. 6, sch. 1
S. 141(c) amended 27/1974, s. 6, sch. 1
S. 141(1AA) deleted 27/1974, s. 6, sch. 1
S. 141(1AAA) deleted 27/1974, s. 6, sch. 1
S. 141(1B) amended 27/1974, s. 6, sch. 1
S. 142(1) amended 27/1974, s. 7
S. 143 amended 27/1974, s. 6, sch. 1
S. 144(3) deleted 27/1974, s. 86, sch. 2
S. 145(1) amended 27/1974, s. 86, sch. 2
S. 146 amended 27/1974, s. 6, sch. 1
S. 149 amended 27/1974, s. 6, sch. 1
S. 153(1)(a), (b), (c) deleted 27/1974, s. 6, sch. 1
S. 153(1)(d) amended 27/1974, s. 6, sch. 1
S. 153(1)(dd) substituted 27/1974, s. 6, sch. 1
S. 153(2) amended 27/1974, s. 6, sch. 1
Part IX (ss. 192-198) new part inserted * 14/1980, s. 18
S. 142A(5)(a)(i) information prescribed S.I. No. 318 of 1982, reg. 3
S. 152(1) substituted 27/1974, s. 9
S. 162(2) amended 27/1974, s. 86, sch. 2
S. 172(1)(c) amended 27/1974, s. 86, sch. 2
S. 187(1) amended 27/1974, s. 86, sch. 2
S. 188(2) amended 27/1974, s. 86, sch. 2
S. 191(2) amended 27/1974, s. 86, sch. 2
S. 191(3) amended 27/1974, s. 86, sch. 2
S. 192(1) amended 27/1974, s. 86, sch. 2
S. 193(2)(a) amended 27/1974, s. 6, sch. 1
S. 193(2)(b), (d), (e) deleted 27/1974, s. 6, sch. 1
S. 193(2)(f) amended 27/1974, s. 6, sch. 1
S. 193(2A) amended 27/1974, s. 6, sch. 1
S. 194(1)(a) amended 27/1974, s. 86, sch. 2
S. 195(1) amended 27/1974, s. 11, sch. 1
S. 195(3)(b) amended 27/1974, s. 11, sch. 1
S. 196 amended 27/1974, s. 86, sch. 2
S. 196(6) substituted 27/1974, s. 6, sch. 1
S. 196(7) inserted  27/1974, s. 6, sch. 1
S. 198 repealed 27/1974, s. 86, sch. 2
S. 219(1) substituted 27/1974, s. 47
S. 221(2)(c) amended 27/1974, s. 48(a)
S. 221(2)(e) amended 27/1974, s. 48(b)
S. 221(2)(g) amended 27/1974, s. 48(c)
S. 231(2) amended 27/1974, s. 86, sch. 2
S. 231(3) amended 27/1974, s. 86, sch. 2
S. 231(4) amended 27/1974, s. 49
S. 232(2) amended 27/1974, s. 49
S. 233(2)(a) amended 27/1974, s. 49
S. 233(2)(b) amended 27/1974, s. 11, sch. 1
S. 233(2)(c) substituted 27/1974, s. 11, sch. 1
S. 235(1)(b) amended  27/1974, s. 65(a)
S. 235(2)(e) amended  27/1974, s. 65(b)
S. 235(3)(cc) inserted  27/1974, s. 65(c)
S. 235(4) amended  27/1974, s. 65(d)
S. 235A inserted 27/1974, s. 66
S. 236(1), (2) substituted 27/1974, s. 67
S. 236(10) amended 27/1974, s. 86, sch. 2
S. 236(11) inserted 27/1974, s. 67
S. 288(2) amended 27/1974, s. 86, sch. 2
S. 291 amended 27/1974, s. 86, sch. 2
S. 293 amended 27/1974, s. 86, sch. 2
S. 307(1) amended 27/1974, s. 26(a), (b), (d)
S. 307(1A) inserted 27/1974, s. 26(c)
S. 329(1)(b) amended 27/1974, s. 86, sch. 2
S. 344 references construed S.I. No. 214 of 1988, art. 4
  S.I. No. 99 of 1986, arts. 4(f), 7
  S.I. No. 24 of 1972, art. 4(f)
  S.I. No. 23 of 1972, art. 4(f)
  S.I. No. 22 of 1972, art. 4(f)
  S.I. No. 21 of 1972, art. 4(f)
  S.I. No. 20 of 1972, art. 4(f)
S. 344(4) amended 27/1974, s. 86, sch. 2
S. 345 amended 27/1974, s. 86, sch. 2
S. 356 amended 27/1974, s. 86, sch. 2
S. 361 amended 27/1974, s. 86, sch. 2
S. 365 amended 27/1974, s. 86, sch. 2
S. 365(2) amended 27/1974, s. 86, sch. 2
S. 366(b) amended 27/1974, s. 86, sch. 2
S. 365(4) amended 27/1974, s. 86, sch. 2
S. 387(3)(a) amended 27/1974, s. 86, sch. 2
S. 387(4)(c) amended 27/1974, s. 86, sch. 2
S. 396(4) amended 27/1974, s. 86, sch. 2
S. 406(5) amended 27/1974, s. 11, sch. 1
S. 410(4) amended 27/1974, s. 86, sch. 2
S. 416(11) amended 27/1974, s. 86, sch. 2
S. 419 amended 27/1974, s. 86, sch. 2
S. 420 amended 27/1974, s. 86, sch. 2
S. 429(4), proviso para. (a) rate of interest prescribed S.I. No. 176 of 1990, regs. 2, 3(a)
S. 429(4) amended 27/1974, s. 69(a)
S. 429(6) inserted 27/1974, s. 69(b)
S. 433 application restricted 27/1974, s. 50
S. 434 application restricted 27/1974, s. 50
S. 435(1) amended 27/1974, s. 11, sch. 1
S. 434(1) amended 27/1974, s. 11, sch. 1
S. 441(1) amended 27/1974, s. 86, sch. 2
S. 446(1) amended 27/1974, s. 86, sch. 2
S. 451(5) amended 27/1974, s. 11, sch. 1
S 465 amended 27/1974, s. 86, sch. 2
S. 485(3), (4) amended 27/1974, s. 86, sch. 2
S. 480(1) applied with modifications S.I. No. 63 of 1979, regs. 1(2), 15(1)(a)
  S.I. No. 177 of 1972, regs. 1(2), 15(1)(a)
S. 480(4) applied with modifications S.I. No. 63 of 1979, regs. 1(2), 15(1)(b)
  S.I. No. 177 of 1972, regs. 1(2), 15(1)(b)
S. 480(5) applied with modifications S.I. No. 63 of 1979, regs. 1(2), 15(1)(c)
  S.I. No. 177 of 1972, regs. 1(2), 15(1)(c)
S. 485(1) applied with modifications S.I. No. 63 of 1979, regs. 1(2), 15(2)
  S.I. No. 177 of 1972, regs. 1(2), 15(2)
S. 486(1) applied with modifications S.I. No. 63 of 1979, regs. 1(2), 15(3)(a)(b)
  S.I. No. 177 of 1972, regs. 1(2), 15(3)(a)(b)
S. 486(1) amended 27/1974, s. 86, sch. 2
S. 486(2) applied with modifications S.I. No. 63 of 1979, regs. 1(2), 15(3)(b)
  S.I. No. 177 of 1972, regs. 1(2), 15(3)(b)
S. 486(3) applied with modifications S.I. No. 63 of 1979, regs. 1(2), 15(3)(b)
  S.I. No. 177 of 1972, regs. 1(2), 15(3)(b)
S. 487 applied with modifications S.I. No. 63 of 1979, regs. 1(2), 15(4)
  S.I. No. 177 of 1972, regs. 1(2), 15(4)
S. 489(1) amended 27/1974, s. 86, sch. 2
S. 491(1) amended 27/1974, s. 86, sch. 2
S. 492(1) amended 27/1974, s. 86, sch. 2
S. 493 amended 27/1974, s. 86, sch. 2
S. 466(1) amended 27/1974, s. 11, sch. 1
S. 488(1) applied with modifications S.I. No. 63 of 1979, regs. 1(2), 15(5)(a)
  S.I. No. 177 of 1972, regs. 1(2), 15(5)(a)
S. 488(5) applied with modifications S.I. No. 63 of 1979, regs. 1(2), 15(5)(b)
  S.I. No. 177 of 1972, regs. 1(2), 15(5)(b)
S. 488(5)(a) amended 27/1974, s. 11, sch. 1
S. 489(1) amended 27/1974, s. 70
S. 491 applied with modification S.I. No. 63 of 1979, regs. 1(2), 15(6)
  S.I. No. 177 of 1972, regs. 1(2), 15(6)
S. 496 substituted 27/1974, s. 29
S. 497 amended 27/1974, s. 11, sch. 1
S. 501(1)(c) amended 27/1974, s. 86, sch. 2
S. 502(2) amended 27/1974, s. 86, sch. 2
S. 505 amended 27/1974, s. 86, sch. 2
S. 511 amended 27/1974, s. 86, sch. 2
S. 521 amended 27/1974, s. 86, sch. 2
Ss. 522-524 deleted 27/1974, s. 86, sch. 2
Ss. 526, 527 deleted 27/1974, s. 86, sch. 2
S. 528 amended 27/1974, s. 11, sch. 1
S. 528(1) amended 27/1974, s. 11, sch. 1
S. 528(1)(a) amended 27/1974, s. 11, sch. 1
S. 529(1)(c) amended 27/1974, s. 11, sch. 1
S. 530 amended 27/1974, s. 11, sch. 1
S. 530(9) inserted 27/1974, s. 11, sch. 1
S. 532 deleted 27/1974, s. 86, sch. 2
S. 535 (1)(b) amended 27/1974, s. 51
S. 539(1) amended 27/1974, s. 86, sch. 2
S. 543 amended 27/1974, s. 11, sch. 1
S. 547(3) amended 27/1974, s. 86, sch. 2
S. 549(1) amended 27/1974, s. 86, sch. 2
Ss. 550, 551, 552, rep. 5/2005, ss. 145 (6) (a) (b) (ii), 150 (9)
S. 550 amended 27/1974, s. 86, sch. 2
S. 551(2)(b) amended 27/1974, s. 86, sch. 2
S. 552(2) amended 27/1974, s. 86, sch. 2
S. 554(4) amended 27/1974, s. 86, sch. 2
S. 555 amended 27/1974, s. 86, sch. 2
S. 556(1) amended 27/1974, s. 86, sch. 2
S. 559(1) amended 27/1974, s. 86, sch. 2
Sch. 1, pt I, para. 1(c), 27/1974, s. 11, sch. 1
Sch. 1, pt II, para. 1(b), 27/1974, s. 11, sch. 1
Sch. 3, pt. 1 in so far as it relates to income tax repealed 39/1997, ss. 1097, 1102, 1103, sch. 30
Sch. 5 para 1 substituted 27/1974, s. 67
Sch. 5, para. 2(b) substituted 27/1974, s. 67
Sch. 5, para. 4(c) substituted 27/1974, s. 67
Sch. 6 amended 27/1974, s. 86, sch. 2
Sch. 6,  pt III , para. 1(2) application restricted 27/1974, s. 52
Sch. 10 amended 27/1974, s. 86, sch. 2
Sch. 15 amended 27/1974, s. 59(6)
  27/1974, s. 86, sch. 2
Sch.15, col. 2 amended 27/1974, s. 73(5)
Sch. 16, paras. 8, 9 amended 27/1974, s. 11, sch. 1

SIs made under the Act

SectionSIs made under the Act
S. 127 Income Tax (Employment) Regulations 1997 (S.I. No. 231 of 1997)
  Income Tax (Employments) Regulations 1993 (S.I. No. 77 of 1993)
  Income Tax (Employments) Regulations 1989 (S.I. No. 58 of 1989)
  Income Tax (Employments) Regulations 1987 (S.I. No. 270 of 1987)
  Income Tax (Employments) Regulations 1985 (S.I. No. 148 of 1985)
  Income Tax (Employments) Regulations 1984 (S.I. No. 67 of 1984)
  Income Tax (Employments) Regulations 1980 (S.I. No. 284 of 1980)
  Income Tax (Employments) Regulations 1978 (S.I. No. 377 of 1978)
  Income Tax (Employments) Regulations 1977 (S.I. No. 368 of 1977)
  Income Tax (Employments) Regulations 1975 (S.I. No. 170 of 1975)
  Income Tax (Employments) (No. 2) Regulations 1974 (S.I. No. 292 of 1974)
  Income Tax (Employments) Regulations 1974 (S.I. No. 86 of 1974)
  Income Tax (Employments) Regulations 1972 (S.I. No. 260 of 1972)
  Income Tax (Employments) Regulations 1971 (S.I. No. 182 of 1971)
  Income Tax (Employment's) Regulations 1970 (S.I. No. 223 of 1970)
S. 142A Income Tax (Rent Relief) Regulations 1982 (S.I. No. 318 of 1982)
S. 361 Double Taxation Relief (Taxes on Income) (State of Israel) Order 1995 (S.I. No. 323 of 1995)
  Double Taxation Relief (Taxes on Income) (Republic of Poland) Order 1995 (S.I. No. 322 of 1995)
  Double Taxation Relief (Taxes on Income and Capital) (Czech Republic) Order 1995 (S.I. No. 321 of 1995)
  Double Taxation Relief (Taxes on Income) (Republic of Hungary) Order 1995 (S.I. No. 301 of 1995)
  Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom) Order 1995 (S.I. No. 209 of 1995)
  Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994 (S.I. No. 428 of 1994)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Spain) Order 1994 (S.I. No. 308 of 1994)
  Double Taxation Relief (Taxes on Income) (Portuguese Republic) Order 1994 (S.I. No. 102 of 1994)
  Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (European Community) Order 1994 (S.I. No. 88 of 1994)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 1993 (S.I. No. 398 of 1993)
  Double Taxation Relief (Taxes on Income) (Republic of Finland) Order 1993 (S.I. No. 289 of 1993)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Korea) Order 1991 (S.I. No. 290 of 1991)
  Double Taxation Relief (Taxes on Income) (Kingdom of Denmark) Order 1993 (S.I. No. 286 of 1993)
  Double Taxation Relief (Taxes on Income and Capital Gains) (New Zealand) Order 1988 (S.I. No. 30 of 1988)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Austria) Order 1988 (S.I. No. 29 of 1988)
  Double Taxation Relief (Air Transport Undertakings and their Employees) (Union of Soviet Socialist Republics) Order 1987 (S.I. No. 349 of 1987)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 1987 (S.I. No. 348 of 1987)
  Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1984 (S.I. No. 76 of 1984)
  Double Taxation Relief (Taxes on Income and Capital) (Australia) Order 1983 (S.I. No. 406 of 1983)
  Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom) Order 1976 (S.I. No. 319 of 1976)
  Double Taxation Relief (Taxes on Income) (United Kingdom) Order 1975 (S.I. No. 143 of 1975)
  Double Taxation Relief (Taxes on Income) (Pakistan) Order 1974 (S.I. No. 260 of 1974)
  Double Taxation Relief (Taxes on Income) (Japan) Order 1974 (S.I. No. 259 of 1974)
  Double Taxation Relief (Taxes on Income) (Republic of Zambia) Order 1973 (S.I. No. 130 of 1973)
  Double Taxation Relief (Taxes on Income) (Kingdom of Belgium) Order 1973 (S.I. No. 66 of 1973)
  Double Taxation Relief (Taxes on Income and on Capital) (Grand Duchy of Luxembourg) Order 1973 (S.I. No. 65 of 1973)
  Double Taxation Relief (Taxes on Income) (Italy) Order 1973 (S.I. No. 64 of 1973)
  Double Taxation Relief (Taxes on Income) (Republic of France) Order 1970 (S.I. No. 162 of 1970)
  Double Taxation Relief (Taxes on Income and Capital) (Finland) Order 1970 (S.I. No. 81 of 1970)
  Double Taxation Relief (Taxes on Income and Capital) (Kingdom of Norway) Order 1970 (S.I. No. 80 of 1970)
  Double Taxation Relief (Taxes on Income) (Cyprus) Order 1970 (S.I. No. 79 of 1970)
  Double Taxation Relief (Taxes on Income and Capital) (Kingdom of the Netherlands) Order 1970 (S.I. No. 22 of 1970)
  Double Taxation Relief (Taxes on Income) (Republic of Austria) Order 1967 (S.I. No. 250 of 1967)
  Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order 1967 (S.I. No. 240 of 1967)
  Double Taxation Relief (Taxes on Income) (Government of Canada) Order 1967 (S.I. No. 212 of 1967)
S. 361(1) Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Latvia) Order 1997 (S.I. No. 504 of 1997)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Lithuania) Order 1997 (S.I. No. 503 of 1997)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of South Africa) Order 1997 (S.I. No. 478 of 1997)
  Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order 1997 (S.I. No. 477 of 1997)
S. 362 Double Taxation Relief (Sea or Air Transport) (Spain) Order 1977 (S.I. No. 26 of 1977)
  Double Taxation Relief (Sea Or Air Transport) (Belgium) Order 1970 (S.I. No. 89 of 1970)
  Double Taxation Relief (Sea Or Air Transport) (Finland) Order 1967 (S.I. No. 232 of 1967)
S. 429 Payment of Interest on Overpaid Tax Regulations 1990 (S.I. No. 176 of 1990)
S. 462A(1) Interest on Quoted Eurobonds (Designation of Recognised Clearing Systems) Order 1995 (S.I. No. 15 of 1995)
S. 530 Income Tax (Undistributed Income of Certain Companies) Regulations 1974 (S.I. No. 329 of 1974)

*Commencement information is only provided where a commencement order has been made.

*ss. 192-197 previously declared to be unconstitutional - Murphy v Attorney General [1982] IR 241