Three of Ireland's top 400 earners paid no tax in 2003.
A report from the Revenue Commissioners shows little change in the numbers of top earners on low tax rates.
Using the most up to date figures available, the study compares the rates paid by the Ireland's top 400 earners in 2003 with the previous year. Three of the top 400 paid no tax in 2003.
That figure was down from six the previous year; but overall the figure of 150 individuals whose tax rate was less than 30% was unchanged in 2003.
The vast majority of those high earners availed of property based tax schemes to reduce their exposure.
Minister for Finance Brian Cowen said restrictions on relief introduced at the beginning of this year will mean that the tax rate from the better off will rise in the future.
The report also shows that the top 1.5% paid over a quarter of all the income tax levied in the State, prompting the chief executive of the Taxation Institute to claim the State was now getting the balance right.
Mark Redmond said the wealthy were making the largest contribution and as a result, more people at the lower end could be taken out of the tax net.
However, Fine Gael deputy leader and Finance Spokesman Richard Bruton said the Government has failed to move to introduce a system of tax that ensures that everyone pays their fair share, not just middle-income PAYE workers.
While Labour's Joan Burton said the figures were a shocking indictment of Fianna Fáil's record on taxation over the past ten years.
Ms Burton said that Bertie Ahern's party had presided over a tax regime that has allowed super earners to use a range of tax loopholes and avoidance measures to minimise their tax liabilities.
