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Unemployment Tax Refunds
Updated Dec 2025

Severance Package Tax Ireland: Complete Guide 2025

Receiving a severance package in Ireland? Learn how ex-gratia payments are taxed, tax reliefs available, and how to minimize tax on severance.

14 November 2025
3 min read

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Receiving a severance or redundancy package in Ireland? The tax treatment can be confusing, and getting it wrong could mean paying thousands more than necessary. Understanding your entitlements—and working with experts who know the system—can make a significant difference to what you take home.

Our specialists help people navigate severance tax, ensuring they maximise exemptions and claim everything they're entitled to.

📊 Severance Tax Key Facts

  • Basic exemption: €10,160 + €765 per year of service
  • Increased exemption: Additional €10,000 in some cases
  • SCSB: Standard Capital Superannuation Benefit calculation
  • Top slicing: Can reduce tax rate on balance

How Severance Packages Are Taxed

Redundancy and severance payments receive special tax treatment. The key is understanding the exemptions available:

Statutory Redundancy

Statutory redundancy payments (calculated by law based on service) are completely tax-free. This is the baseline minimum you're entitled to.

Ex-Gratia Payments

Additional payments above statutory amounts are ex-gratia. These are potentially taxable, but several exemptions can reduce or eliminate the tax:

  • Basic Exemption: €10,160 + €765 × years of service
  • Increased Exemption: Additional €10,000 (with conditions)
  • SCSB: Alternative calculation method if more beneficial

Example Calculation

Sarah has worked for 15 years and receives a €50,000 severance (above statutory):

Ex-gratia payment €50,000
Basic exemption (€10,160 + 15 × €765) - €21,635
Increased exemption - €10,000
Potentially taxable €18,365

Top slicing relief may further reduce the tax on the €18,365. Every situation is different—our specialists calculate the optimal approach for your circumstances.

💡 Why Expert Help Matters

Severance tax calculations are complex. Choosing the wrong exemption method or missing reliefs can cost thousands. Our specialists know which approach saves you the most.

What About Other Tax Reliefs?

If you've been made redundant, you may also be entitled to other refunds from your time in employment:

Our comprehensive review covers everything—not just severance—to ensure you get maximum benefit.

How We Help

Our specialists can:

  • Calculate optimal exemptions: Basic, increased, or SCSB—whichever saves most
  • Apply top slicing: Where it reduces your tax rate
  • Review past years: Find other reliefs from your employment period
  • Handle all paperwork: We manage communication with Revenue

Received a Severance Package?

Our experts will ensure you minimise tax and claim all available reliefs.

Get Expert Help →

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Frequently Asked Questions

Is statutory redundancy taxed?

No, statutory redundancy is completely tax-free. Only ex-gratia payments above statutory amounts may be taxable (subject to exemptions).

What's the increased exemption?

An additional €10,000 exemption available if you haven't received tax-free redundancy in the previous 10 years and haven't claimed it before.

Can I claim back tax on severance?

If you were overtaxed on your severance—for example, if exemptions weren't fully applied—you can claim back the difference.

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