Irish tax bands and credits 2026
Income up to your standard rate band is taxed at 20%, the rest at 40%. Tax credits are then taken off the tax.
Standard rate bands (20%)
| Status | 2026 | 2027 (Budget) |
|---|---|---|
| Single, widowed or surviving civil partner | €44,000 | €46,500 |
| Single parent (Single Person Child Carer Credit) | €48,000 | €50,500 |
| Married or civil partners, one income | €53,000 | €55,500 |
| Married or civil partners, two incomes | €53,000 + up to €35,000 | €55,500 + up to €37,500 |
For a couple with two incomes, the increase is the lower of the cap and the lower earner's income, and it can't be transferred between you.
Source: Revenue, Tax rates, bands and reliefs
Main tax credits
| Credit | 2026 | 2027 (Budget) |
|---|---|---|
| Single person | €2,000 | €2,125 |
| Married person or civil partner | €4,000 | €4,250 |
| Employee (PAYE) | €2,000 | €2,125 |
| Single Person Child Carer | €1,900 | €1,900 |
| Home Carer (max.) | €1,950 | €2,050 |
| Age (single) | €245 | €245 |
| Rent (single, max.) | €1,000 | €1,150 |
| Rent (couple, max.) | €2,000 | €2,300 |
The employee credit is capped at 20% of your PAYE income if that's under €10,000. Credits can reduce your tax to zero but are not paid out.
2027 figures were announced in Budget 2027 on 6 October 2026 and apply once the Finance (No. 2) Bill 2026 is passed. Source: Department of Finance, Budget 2027 Tax Policy Changes.
See your own figures in the Irish salary calculator.
Rates checked 19 October 2026 against Revenue for the 2026 tax year (1 January 2026 – 31 December 2026). How we calculate · Sources · Accuracy tests · Report an error
Estimate for information only, based on Ireland 2026 rates. Not tax or financial advice. Your payslip may differ (for example tax code, benefits or other deductions).