A new report shows the top Irish earners are paying more tax.

The average effective tax rate paid by those with the highest salaries has risen from 5% in 2006 to 30% in 2010.

The average tax rate paid by the 387 people who earn more than €400,000 a year stood at 5% 6 years ago.

That increased 6-fold to 30% 4 years later according to research from the Revenue Commissioners on the 2010 tax year.

The findings have been published in the Irish Times.

The Revenue Commissioners research also shows that 6 years ago a substantial majority of the highest earners were paying no tax at all or tax of 10% or less because of a range of tax reliefs including property, patent fee and artist exemptions.

However a series of crackdowns on tax reliefs has meant the highest earners paid an additional €53 million in tax in 2010.

That is almost double what they would have paid if the crackdown had not taken place.