Income tax bands Increase in the entry point for higher rate of income tax by €2,500. | Personal circumstances | 2026 | 2027 | | Single or widowed, or surviving civil partner, without a qualifying child | €44,000 @ 20% Balance @ 40% | €46,500 @ 20% Balance @ 40% | | Single or widowed, or surviving civil partner, qualifying for single person child carer credit | €48,000 @ 20% Balance @ 40% | €50,500 @ 20% Balance @ 40% | | Married or in a civil partnership, one spouse or civil partner with income | €53,000 @ 20% Balance @ 40% | €55,500 @ 20% Balance @ 40% | | Married or in a civil partnership, both spouses or civil partners with income | €53,000 @ 20% with an increase of 35,000 max. Balance @ 40% | €55,500 @ 20% with an increase of 37,500 max. Balance @ 40% | Tax credits Increase in the main tax credits by €125. | | 2026 | 2027 | | Personal Tax Credit | €2000 | €2125 | | Employee (PAYE) / Earned Income Tax Credit | €2000 | €2125 | USC Increase in the ceiling for the second USC band by €1,600 from €28,700 to €30,300. | USC rate | 2026 | 2027 | | 0.5% | Income up to 12,012.00 | Income up to 12,012.00 | | 2% | Income from 12,012.01 to 28,700.00 | Income from 12,012.01 to 30,300.00 | | 3% | Income from 28,700.01 to 70,044.00 | Income from 30,300.01 to 70,044.00 | | 8% | Income above 70,044.00 | Income above 70,044.00 | TIP: For more information, visit PRSI PRSI thresholds for 2027 The employer PRSI threshold on weekly earnings will increase to €600 from €552 in 2027. PRSI rates from oct 2027 For Class A employees, the PRSI rate rises to 4.50% from October 2027 (up from 4.35%). TIP: For more information, visit Emergency Tax rules The emergency rate of USC remains at 8 % and is applied to all income. The monthly pay cut off points will increase to €3,875.00 monthly. For more details, visit Rules of emergency tax. Minimum Wage Ireland's national minimum wage for employees aged 20 and over will increase by €0.79 to €14.94 per hour starting January 1, 2027. TIP: For more information, visit |