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IRELAND / TAX TABLES / 2026 / LAST CHECKED 2026-11-06

Irish tax tables 2026

Income tax rates, standard rate cut-off points and tax credits, Universal Social Charge bands, PRSI rates and thresholds for employees and employers, and VAT and corporation tax rates for 2026.

In force
2026-01-01 to 2026-12-31
Currency
EUR
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Income tax

Income tax

Income tax rates

ItemValue
Standard rate (up to the standard rate cut-off point)20%
Higher rate (on the balance)40%

Source: Revenue: Tax rates, bands and reliefs (tax year 2026 and previous years), published 1 January 2026 · retrieved 2026-10-16

Standard rate cut-off points

ItemValue
Single or widowed, no dependent children€44,000
Single or widowed, qualifying for the Single Person Child Carer Credit€48,000
Married or civil partners, one income€53,000
Married or civil partners, two incomes (maximum)€53,000
Increase for the second earner (maximum, not transferable)€35,000

Basis: Taxable income, per year

Source: Revenue: Tax rates, bands and reliefs (tax year 2026 and previous years), published 1 January 2026 · retrieved 2026-10-16

Tax credits

ItemValue
Personal Tax Credit: single€2,000
Personal Tax Credit: married or civil partners€4,000
Widowed Person (no dependent children)€2,540
Single Person Child Carer Credit€1,900
Home Carer Tax Credit€1,950
Age Tax Credit: single€245
Age Tax Credit: married€490
Employee Tax Credit (maximum)€2,000
Earned Income Tax Credit (maximum)€2,000

Source: Revenue: Tax rates, bands and reliefs, 'Credits, allowances and reliefs for the years 2022 to 2026' · retrieved 2026-10-16

Employee

Employee contributions

Universal Social Charge (USC)

Gross income, per yearRate
€0 to €12,0120.5%
€12,012 to €28,7002%
€28,700 to €70,0443%
Over €70,0448%

No USC is due if total income is 13,000 or less.

Source: Revenue: Standard rates and thresholds of USC, published 1 January 2026 · retrieved 2026-10-16

USC reduced rates (age 70+ or full medical card holders)

Gross income, per year, where total income is 60,000 or lessRate
€0 to €12,0120.5%
Over €12,0122%

Source: Revenue: Reduced rates of USC, published 1 January 2026 · retrieved 2026-10-16

PRSI employee rates: 1 January – 30 September 2026

ItemValue
Class A employee rate4.2%
Class J employee rate0%

Basis: 2026-01-01 to 2026-09-30

Source: Department of Social Protection: PRSI 2026 Contribution Rates and User Guide (SW 14), January 2026, pages 4–5 and 11–12 · retrieved 2026-10-16

PRSI employee rates: 1 October – 31 December 2026

ItemValue
Class A employee rate4.35%
Class J employee rate0%

Basis: 2026-10-01 to 2026-12-31

Source: Department of Social Protection: PRSI 2026 Contribution Rates and User Guide (SW 14), January 2026, pages 4–5 and 11–12 · retrieved 2026-10-16

PRSI weekly thresholds and PRSI credit

ItemValue
Class A applies from weekly pay of€38
No employee PRSI up to weekly pay of€352
PRSI credit applies up to weekly pay of€424
Higher employer rate applies above weekly pay of€552
Maximum weekly PRSI credit€12

Basis: Weekly pay

Source: Department of Social Protection: PRSI 2026 Contribution Rates and User Guide (SW 14), pages 4, 16 and 18 · retrieved 2026-10-16

Employer

Employer costs

PRSI employer rates: 1 January – 30 September 2026

ItemValue
Class A employer rate: weekly pay up to the higher-rate threshold9%
Class A employer rate: weekly pay above the threshold11.25%
Class J employer rate0.7%

Basis: 2026-01-01 to 2026-09-30

Source: Department of Social Protection: PRSI 2026 Contribution Rates and User Guide (SW 14), January 2026, pages 4–5 and 11–12 · retrieved 2026-10-16

PRSI employer rates: 1 October – 31 December 2026

ItemValue
Class A employer rate: weekly pay up to the higher-rate threshold9.15%
Class A employer rate: weekly pay above the threshold11.4%
Class J employer rate0.85%

Basis: 2026-10-01 to 2026-12-31

Source: Department of Social Protection: PRSI 2026 Contribution Rates and User Guide (SW 14), January 2026, pages 4–5 and 11–12 · retrieved 2026-10-16

Other

Other rates

USC surcharge

ItemValue
Surcharge on non-PAYE income above the threshold3%
Non-PAYE income threshold€100,000

Source: Revenue: Other rates of USC, published 1 January 2026; Department of Finance: Budget 2027 Tax Policy Changes (October 2026), section on USC and Table 4 (page 20) · retrieved 2026-11-06

PRSI for the self-employed (Class S)

ItemValue
Class S rate for the year4.2375%
Minimum annual contribution€650
Income threshold€5,000

Source: Department of Social Protection: PRSI 2026 Contribution Rates and User Guide (SW 14), PDF pages 17 and 20 (printed 15 and 18, Class S); Revenue: Do you need to pay PRSI? (published 15 October 2026); DSP PRSI Employer Guide January 2026, PDF page 18 (printed 16) · retrieved 2026-11-06

VAT rates

ItemValue
Standard rate23%
Reduced rate13.5%
Second reduced rate9%
Livestock rate4.8%
Zero rate0%

Source: Revenue: Current VAT rates (effective from 1 January 2026) and 'Standard rate of VAT', published 26 May 2026 · retrieved 2026-10-16

Corporation tax

ItemValue
Trading income12.5%
Non-trading (passive) income25%
Pillar Two minimum effective rate (large groups)15%

Source: Revenue: Corporation Tax (CT) — Basis of charge, published 25 September 2025 · retrieved 2026-10-16

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Official sources

  1. revenue.ieTax rates, bands and reliefs (2026) · retrieved 2026-10-16
  2. revenue.ieHow your Income Tax is calculated (2026 examples) · retrieved 2026-10-16
  3. revenue.ieWhat is a tax rate band? · retrieved 2026-10-16
  4. revenue.ieEmployee Tax Credit · retrieved 2026-10-16
  5. revenue.ieEarned Income Credit · retrieved 2026-10-16
  6. revenue.ieHome Carer Tax Credit rates · retrieved 2026-10-16
  7. revenue.ieSingle Person Child Carer Credit · retrieved 2026-10-16
  8. revenue.ieRent Tax Credit: how much can you claim? · retrieved 2026-10-16
  9. revenue.ieExemption limits (age 65 and over) · retrieved 2026-10-16
  10. revenue.ieTax relief limits on pension contributions · retrieved 2026-10-16
  11. assets.gov.ieBudget 2026 Tax Policy Changes – Summary · retrieved 2026-10-16
  12. revenue.ieStandard rates and thresholds of USC · retrieved 2026-10-16
  13. revenue.ieReduced rates of USC · retrieved 2026-10-16
  14. revenue.iePayments and income exempt from USC · retrieved 2026-10-16
  15. revenue.ieCalculating your USC (2026 examples) · retrieved 2026-10-16
  16. revenue.ieRevenue: Other rates of USC, published 1 January 2026; Department of Finance: Budget 2027 Tax Policy Changes (October 2026), section on USC and Table 4 (page 20) · retrieved 2026-11-06
  17. assets.gov.ieBudget 2027 Tax Policy Changes (Table 4: single, self-employed) · retrieved 2026-11-06
  18. assets.gov.ieDepartment of Social Protection: PRSI 2026 Contribution Rates and User Guide (SW 14), PDF pages 17 and 20 (printed 15 and 18, Class S); Revenue: Do you need to pay PRSI? (published 15 October 2026); DSP PRSI Employer Guide January 2026, PDF page 18 (printed 16) · retrieved 2026-11-06
  19. gov.iePRSI Class A Rates · retrieved 2026-10-16
  20. assets.gov.iePRSI Employer Guide, January 2026 (sections 7–8: pension payments) · retrieved 2026-10-16
  21. revenue.ieDo you need to pay PRSI? (self-assessment) · retrieved 2026-11-06
  22. revenue.ieCurrent VAT rates · retrieved 2026-10-16
  23. revenue.ieReduced rate of VAT · retrieved 2026-10-16
  24. revenue.ieSecond reduced rate of VAT · retrieved 2026-10-16
  25. revenue.ieZero rate of VAT · retrieved 2026-10-16
  26. revenue.ieCorporation Tax: basis of charge · retrieved 2026-10-16
  27. revenue.ieWhat are the Pillar Two rules? · retrieved 2026-10-16
  28. revenue.iePillar Two: entities within the scope of the legislation · retrieved 2026-10-16

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