Northern Ireland Tax Tables 2024 - Tax Rates and Thresholds in Northern Ireland
This page contains the tax table information used for the calculation of tax and payroll deductions in Northern Ireland in 2024, looking for alternate UK tax tables? Find them here: England Tax Tables, Scotland Tax Tables and Wales Tax Tables. These tax tables are used for the tax and payroll calculators published on iCalculator™ ND, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Northern Ireland or would like to add to or suggest amendments to the information herein then please contact us.
2024 Tax Tables [Quick Links]
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Northern Ireland Personal Income Tax Tables in 2024
The Income tax rates and personal allowances in Northern Ireland are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Northern Ireland Tax Calculator 2024.
Northern Ireland provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Northern Ireland in 2024:
Northern Ireland Standard Deduction in 2024| Residence Status | Standard Deduction |
|---|
| Resident | £ 12,570.00 |
| Non-resident | £ 12,570.00 |
Northern Ireland Residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from £ 0.000.00 | to | £ 37,700.00 |
| 40% | Income from £ 37,700.01 | to | £ 125,140.00 |
| 45% | Income from £ 125,140.01 | | and above |
Northern Ireland Non-residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Income from £ 0.000.00 | to | £ 37,700.00 |
| 40% | Income from £ 37,700.01 | to | £ 125,140.00 |
| 45% | Income from £ 125,140.01 | | and above |
Northern Ireland Social Security Rates in 2024
Northern Ireland National Insurance Category Letters and Meaning (Associated Employee Group) in 2024| Category Letter | Employee Group |
|---|
| A | All employees apart from those in groups |
| B | Married women and widows entitled to pay reduced NI |
| C | Employees who are over the State Pension age |
| F | All employees who work in freeports, apart from those in groups I, L and S in this table |
| H | Apprentice under 25 |
| I | Married women and widows who work in freeports and are entitled to pay reduced NI |
| J | Employees who can defer National Insurance because they’re already paying it in another job |
| L | Employees who work in freeports and can defer NI because they’re already paying it in another job |
| M | Employees under 21 |
| S | Employees who work in freeports and are over the State Pension Age |
| V | Employees who are working in their first job since leaving the armed forces (veterans) |
| Z | Employees under 21 who can defer National Insurance because they’re already paying it in another job |
| X | Employees who do not have to pay NI, including those who live abroad in certain countries such as in the EU. |
Northern Ireland Social Security in 2024: Rates for Employers and Employees| National Insurance Category A |
|---|
| All employees apart from those in groups |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 13.8% | 13.8% |
| Primary Threshold (PT) | 8% | 13.8% | 21.8% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category B |
|---|
| Married women and widows entitled to pay reduced NI |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 13.8% | 13.8% |
| Primary Threshold (PT) | 5.85% | 13.8% | 19.65% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category C |
|---|
| Employees who are over the State Pension age |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 13.8% | 13.8% |
| Primary Threshold (PT) | 0% | 13.8% | 13.8% |
| Upper earnings limit | 0% | 13.8% | 13.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category F |
|---|
| All employees who work in freeports, apart from those in groups I, L and S in this table |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 8% | 13.8% | 21.8% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category H |
|---|
| Apprentice under 25 |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 8% | 0% | 8% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category I |
|---|
| Married women and widows who work in freeports and are entitled to pay reduced NI |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 5.85% | 13.8% | 19.65% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category J |
|---|
| Employees who can defer National Insurance because they’re already paying it in another job |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 13.8% | 13.8% |
| Primary Threshold (PT) | 2% | 13.8% | 15.8% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category L |
|---|
| Employees who work in freeports and can defer NI because they’re already paying it in another job |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 2% | 13.8% | 15.8% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category M |
|---|
| Employees under 21 |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 8% | 0% | 8% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category S |
|---|
| Employees who work in freeports and are over the State Pension Age |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 0% | 13.8% | 13.8% |
| Upper earnings limit | 0% | 13.8% | 13.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category V |
|---|
| Employees who are working in their first job since leaving the armed forces (veterans) |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 12% | 0% | 12% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category Z |
|---|
| Employees under 21 who can defer National Insurance because they’re already paying it in another job |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 2% | 0% | 2% |
| Upper earnings limit | 2% | 13.8% | 15.8% |
| Company Pension | 5% | 3% | 8% |
| National Insurance Category X |
|---|
| Employees who do not have to pay NI, including those who live abroad in certain countries such as in the EU. |
| Contribution Threshold Name | Employee | Employer | Total |
|---|
| National Insurance Lower Earnings Limit (LEL) | 0% | 0% | 0% |
| Secondary Threshold (ST) | 0% | 0% | 0% |
| Primary Threshold (PT) | 0% | 0% | 0% |
| Upper earnings limit | 0% | 0% | 0% |
| Company Pension | 5% | 3% | 8% |
Northern Ireland Social Security in 2024: Earnings Thresholds for Employers and Employees| Social security category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| National Insurance Lower Earnings Limit (LEL) | £ 6,396.00 | £ 9,100.00 | £ 6,396.00 | £ 9,100.00 |
| Secondary Threshold (ST) | £ 9,100.00 | £ 12,570.00 | £ 9,100.00 | £ 12,570.00 |
| Primary Threshold (PT) | £ 12,570.00 | £ 50,270.00 | £ 12,570.00 | £ 50,270.00 |
| Upper earnings limit | £ 50,270.00 | n/a | £ 50,270.00 | n/a |
| Company Pension | n/a | n/a | n/a | n/a |
Note: The Company Pension contributions are not mandatory and technically not part of the Social Security package offered by the UK Government. The rates are included here as the push by the UK government to encourage all tax payers to take up the company pension scheme to top up their State Pension when they retire. All UK companies are now required by law to provide a company pension scheme and employees benefit by receiving an additional percentage of their salary into their pension fund (and thereby increasing their salary package). Employees in Northern Ireland can contribute up to £ 60,000.00 per annum tax free in 2024 thereby reducing the individual tax burden.
Northern Ireland VAT Rates in 2024
VAT rates for Northern Ireland are reviewed annually, you can use the VAT Calculator to calculate VAT due in Northern Ireland or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Northern Ireland VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | Zero Rated |
| 5% | Reduced Rate |
| 20% | Standard Rate |
Historic Tax Tables supported for Northern Ireland
The following tax tables are supported by iCalculator™ ND as part of the suite of free tax tools we provide for Northern Ireland.