This document outlines standard tax rate cut-off points and tax credits in Ireland. It provides the tax rates and income thresholds for single/widowed persons, one parent families, and married couples with one or two incomes. For married couples, the first earner is taxed at 20% up to a certain threshold, and the second earner can earn up to an additional threshold at 20% before higher rates apply. Several common tax credits are also described such as personal tax credit, PAYE tax credit, and married tax credit. Examples are provided to demonstrate how to calculate tax liability for single individuals and married couples.