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Irish tax rates, bands and credits for 2026 and 2027

Income tax, USC and PRSI rates for PAYE employees. 2027 figures are from Budget 2027 (announced 6 October 2026) and are provisional until the Finance Act is passed.

Income tax rate bands

Income up to the band is taxed at 20%. Income above it is taxed at 40%.

Personal circumstances20262027
Single or widowed, no children€44,000€46,500
Single parent€48,000not yet published
Married or civil partners, one income€53,000€55,500
Married or civil partners, two incomesup to €88,000up to €93,000

Tax credits

Credit20262027
Personal credit, single€2,000€2,125
Personal credit, married or civil partners€4,000€4,250
Employee (PAYE) credit€2,000€2,125
Earned income credit (self-employed)€2,000€2,125
Single person child carer credit€1,900not yet published
Home carer credit€1,950€2,050
Rent tax credit, single€1,000€1,150
Rent tax credit, jointly assessed couple€2,000€2,300

Universal Social Charge (USC)

Rate2026 band2027 band
0.5%€0 – €12,012€0 – €12,012
2%€12,012 – €28,700€12,012 – €30,300
3%€28,700 – €70,044€30,300 – €70,044
8%above €70,044above €70,044

No USC is due if total income is €13,000 or less. People with a full medical card, or aged 70 and over, earning €60,000 or less pay a maximum of 2%. Self-employed income above €100,000 pays an extra 3%.

PRSI for employees (Class A)

PeriodEmployee rate
1 January to 30 September 20264.2%
1 October 2026 to 30 September 20274.35%
From 1 October 20274.5%

No PRSI on weekly earnings of €352 or less. A PRSI credit of up to €12 a week applies between €352.01 and €424 a week.

Minimum wage

YearAdult hourly rate
2026€14.15
From 1 January 2027€14.94

Minimum wage take-home pay by hours worked

Sources

Last checked 19 October 2026.