Depending on the nature of the business as you don’t want big companies not coming here and providing jobs and improving the economy but the tax bracket needs to be amended. There is no reason whatsoever as to why people who earn €45000 are taxed at the higher bracket. The state the economy is at and how little the actual tax payer gets in return for paying their taxes is shocking. Unless you earn over a €7000 you should not be paying more then 25% tax