Is my Maternity Benefit taxable?

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Maternity Benefit (including any increases for adult and child dependents) became reckonable for income tax purposes from 1 July 2013. This Department pays Maternity Benefit directly to recipients without any deduction for tax.
To assist in the taxation of Maternity Benefit, this Department will notify the Office of the Revenue Commissioners of the taxable amount of Maternity Benefit to be taken into account for income tax purposes.

Maternity Benefit in respect of any period up to and including 30 June 2013 is not taxable.

If you chose to have your Benefit paid to your employer, who then continued to pay your normal weekly wage while receiving Benefit, you may be entitled to a tax refund if the Benefit was payable in respect of any period prior to 1 July 2013. In this instance, you should write to Maternity Benefit Section or complete the online form, click here, to request an MB21 Statement in respect of a tax refund (which you should then forward to your local Tax Office).

There is no need to request an MB21 statement for any period of maternity leave which began on or after 1 July 2013.

For more information on the taxation of Maternity Benefit please log on to

Note: Any enquiries in relation to tax affairs should be directed to your local Tax Office, the phone number and address of your local Tax Office are supplied on the "Notice of Determination of Tax Credits and Standard Rate cut-off point" form.

Last modified:02/09/2016

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