No. If you own more than 15% of the company (a proprietary director), you are not entitled to the PAYE credit on salary from that company.
However, you can claim the Earned Income Tax Credit, which is €2,000 in 2026.
I’m a proprietary director; am I entitled to the PAYE credit?
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About the Author: Cathal Maxwell
Cathal brings over 40 years of tax experience, advising individuals and businesses on Income Tax, Capital Taxes, Inheritance Tax, Stamp Duty, and VAT.
