The main elements of taxes on Income and Wealth (D51) are Income tax, Corporation tax, Universal Social Charge (USC), and Capital Gains Tax.
As noted earlier, this category has seen very strong growth with €65 billion raised in taxes on income, profit, wealth, and capital gains in 2024, an 11% increase on the previous year. The Taxes on Income and Wealth category accounted for 52% of all taxes received in the year. Since 2015 Income tax receipts have doubled and receipts from Corporation tax have seen a four-fold increase reflecting strong growth in the economy over this time.
Temporary solidarity contribution is a new temporary tax for 2023 and 2024 that was introduced by the EU as part of an emergency intervention to address high energy prices due to the impact of the war in Ukraine.
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