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Tax Back Ireland
Updated Dec 2025

Tax for 17 Year Olds Ireland: Working, Payslips & Tax Back 2025

Complete tax guide for 17 year olds in Ireland. Learn about PAYE, tax credits, payslips, and how to claim tax back from your first job.

14 November 2025
3 min read

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Starting your first job at 17? You'll likely pay tax, but you may be entitled to get most of it back. Here's everything you need to know about tax as a young worker in Ireland.

🎓 Key Facts for Young Workers

  • You can work from age 14 (with restrictions)
  • Full PAYE tax applies from age 16
  • You get the same tax credits as adults
  • Part-time/summer workers often get refunds
  • You need a PPS Number to work legally

How Tax Works for 17 Year Olds

As a 17-year-old worker in Ireland, you're subject to the same PAYE (Pay As You Earn) system as adult workers. Your employer deducts tax from your wages before paying you.

Your Tax Credits

You're entitled to the same tax credits as adults:

Credit 2025 Value
Personal Tax Credit€2,000
Employee Tax Credit€2,000
Total Credits€4,000/year

What this means: You can earn approximately €20,000 per year before paying any income tax. Most part-time or summer workers earn far less, meaning they're often entitled to a full refund of any tax deducted.

Why Do I Pay Tax If I'll Get It Back?

When you start your first job, your employer doesn't have your tax details yet. They may put you on "emergency tax" which means higher deductions. Once your Revenue record is set up correctly, you can claim this back.

⚠️ First Job Tip

Make sure your employer has your PPS Number before your first payday. This helps avoid emergency tax.

Understanding Your Payslip

Your payslip will show:

  • Gross Pay: Your total earnings before deductions
  • PAYE: Income tax deducted
  • USC: Universal Social Charge (may not apply if earning under €13,000/year)
  • PRSI: Social insurance contributions
  • Net Pay: What you actually receive

Paid Tax on Your First Job?

You may be owed a refund. We'll check your records and claim back everything you're entitled to.

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Frequently Asked Questions

Do I need to file a tax return at 17?

No. As a PAYE employee, you don't need to file a tax return. Tax is deducted automatically. To claim a refund, we can help without you needing to file anything yourself.

How do I get a PPS Number?

Apply through your local Intreo Centre or Social Welfare Office. Bring proof of identity and proof of why you need it (job offer letter, college acceptance, etc.).

Can my parents claim my refund?

No — the refund goes to you as the taxpayer. However, a parent can help you make the claim. The refund will be paid into your bank account.

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