2026 at a glance
| Item | 2026 | 2027 (Budget, from 1 January) |
|---|---|---|
| Standard rate band, single | €44,000 at 20% | €46,500 |
| Personal / employee credit | €2,000 each | €2,125 each |
| USC | 0.5% · 2% to €28,700 · 3% to €70,044 · 8% | 2% band to €30,300 |
| USC exemption | income up to €13,000 | unchanged |
| Employee PRSI | 4.2%, 4.35% from 1 Oct 2026 | 4.35% |
| VAT standard rate | 23% | 23% |
Calculators
- Salary after tax — weekly, monthly and yearly take-home with PAYE, USC and PRSI, for single people, single parents and married couples.
- Tax credits and rate bands — your income tax worked out credit by credit.
- VAT calculator — add or remove 23%, 13.5%, 9% or 4.8%.
How the numbers are checked
The 2026 rate bands, credits and USC thresholds are copied from Revenue’s published tables; tests check the band boundaries, the €13,000 USC exemption and the weekly PRSI credit taper between €352 and €424. Budget 2027 figures are shown as a separate year and marked as announced until the Finance Act is passed.