119+ Free CTA Part 1 Practice Questions

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Irish Tax Institute — Chartered Tax Adviser (CTA) Part 2

Practice Questions140 questions

Sample CTA Part 1 Practice Questions

Try these sample questions to test your CTA Part 1 exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 119+ question experience with AI tutoring.

1What is the standard rate of Irish income tax applied to the first portion of a single person's taxable income in 2026?

A.20%

B.25%

C.40%

D.12.5%

Explanation: Irish income tax applies at 20% within the standard rate band and 40% on the balance. For 2026, the single-person standard rate band is €44,000 (Budget 2026).

2For 2026, what is the standard rate band for a single person assessed under Irish income tax?

A.€44,000

B.€40,000

C.€53,000

D.€88,000

Explanation: Budget 2026 maintained the single-person standard rate band at €44,000. Income within this band is taxed at 20%; the balance is taxed at 40%.

3A married couple with one income has a 2026 standard rate band of:

A.€53,000

B.€44,000

C.€88,000

D.€48,000

Explanation: For 2026, a married couple assessed jointly with one income has a standard rate band of €53,000 before the 40% rate applies to the balance.

4What is the maximum combined standard rate band for a married couple with two incomes in 2026?

A.€88,000

B.€53,000

C.€44,000

D.€70,000

Explanation: Married couples with two incomes share a combined standard rate band of €88,000 in 2026, with up to €35,000 transferable between spouses subject to the lower earner's income.

5What is the personal tax credit for a single person in 2026?

A.€2,000

B.€1,875

C.€3,000

D.€1,650

Explanation: The personal tax credit for a single person is €2,000 for 2026 (unchanged from 2025). Tax credits reduce the income tax liability euro-for-euro.

6An employee in Ireland generally claims which tax credit against PAYE income?

A.Employee (PAYE) tax credit of €2,000

B.Earned income tax credit of €2,000

C.Home carer tax credit

D.Blind person's tax credit only

Explanation: Employees taxed under PAYE are entitled to the employee (PAYE) tax credit of €2,000 in 2026, in addition to the personal tax credit where applicable.

7What is the Class A employee PRSI contribution rate in Ireland from 1 October 2025?

A.4.2%

B.4.0%

C.4.35%

D.11.15%

Explanation: From 1 October 2025, the employee PRSI rate for Class A increased to 4.2% (from 4.1%). A further increase to 4.35% applies from 1 October 2026.

8Individuals with total income up to what amount are exempt from the Universal Social Charge (USC) in 2026?

A.€13,000

B.€12,012

C.€10,000

D.€18,000

Explanation: USC does not apply where total income for the year does not exceed €13,000. This exemption threshold is set in the Finance Acts.

9What is the top USC rate applied to self-employed income exceeding €100,000 in 2026?

A.11%

B.8%

C.4.5%

D.3%

Explanation: For 2026, USC rates for self-employed individuals rise to 11% on income above €100,000. Lower bands apply at 0.5%, 2%, 3%, and 8% on ascending income slices.

10Under the 2026 USC schedule, income between €12,012.01 and €28,700 is charged at:

A.2%

B.0.5%

C.3%

D.8%

Explanation: Budget 2026 widened the 2% USC band so it now applies from €12,012.01 to €28,700.

About the CTA Part 1 Exam

CTA Part 1 is the foundational stage of the Irish Chartered Tax Adviser qualification, covering law fundamentals, personal taxes, business taxes, and indirect taxes including VAT.

Assessment

Four modules: Law Fundamentals, Personal Taxes, Business Taxes, and Indirect Taxes — each assessed by online exam and professional skills assignment

Time Limit

Per module schedule in CTA handbook

Passing Score

Per CTA handbook module requirements

Exam Fee

€1,615 for Part 1 (4 modules); €500 per module (Irish Tax Institute)

CTA Part 1 Exam Content Outline

22%

Personal Income Tax

Income tax bands and credits, USC, PRSI, employment income, pensions, and PAYE administration.

13%

Residence & Domicile

Irish tax residence tests, ordinary residence, domicile, and remittance basis for non-domiciled individuals.

18%

Business Taxes

Corporation tax rates, close companies, R&D relief, loss relief, and trading versus passive income.

18%

Value Added Tax

VAT rates, registration thresholds, taxable supplies, reverse charge, and exemptions.

19%

Capital Taxes

CGT, CAT thresholds and rates, stamp duty, and capital tax reliefs.

10%

Law Fundamentals & Tax Policy

Irish tax law sources, Revenue powers, tax policy principles, and professional ethics.

How to Pass the CTA Part 1 Exam

What You Need to Know

Passing score: Per CTA handbook module requirements
Assessment: Four modules: Law Fundamentals, Personal Taxes, Business Taxes, and Indirect Taxes — each assessed by online exam and professional skills assignment
Time limit: Per module schedule in CTA handbook
Exam fee: €1,615 for Part 1 (4 modules); €500 per module

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

Frequently Asked Questions

What modules are included in CTA Part 1?

Part 1 covers four modules: Law Fundamentals, Personal Taxes, Business Taxes, and Indirect Taxes. Each module is assessed by an online exam and a professional skills assignment.

What are the prerequisites for CTA Part 1?

Candidates typically need a Level 8 NFQ honours degree or equivalent qualification as set out in the CTA handbook. Exemptions may apply for certain professional qualifications.

How much does CTA Part 1 cost?

The full Part 1 course fee is €1,615 for all four modules, or €500 per individual module, as published for the current academic year.