Ireland Tax Cheatsheet 2026
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Revenue applies these figures for the Irish tax year, USC and PRSI are charged on top of income tax, so your actual deduction is higher than the headline rate suggests.
| Allowance / Band | Amount | Notes |
|---|---|---|
| Personal Tax Credit | €2.000 | Reduces tax bill directly, 2026 |
| PAYE Tax Credit | €2.000 | Employees only, reduces tax bill directly |
| Married / Civil Partner Tax Credit | €4.000 | 2026 |
| Earned Income Tax Credit | €2.000 | Self-employed |
| Standard Rate Cut-Off (single) | €44.000 | 20% up to this, 40% above |
| Standard Rate Cut-Off (married, one income) | €53.000 | 20% up to this, 40% above |
| Standard Rate Cut-Off (married, two incomes) | €53.000 – €88.000 | Up to €35.000 transferable to the second earner |
| USC Band 1 | Up to €12.012 | 0.5% |
| USC Band 2 | €12.013 – €28.700 | 2% |
| USC Band 3 | €28.701 – €70.044 | 3% |
| USC Band 4 | Over €70.044 | 8% |
| PRSI (Class A employee) | 4.35% of gross pay | Up from 4.2% on 1 October 2026 |
| Help to Buy Scheme | Up to €30.000 | First-time buyers, new builds only |
Want to see what USC, PRSI and income tax add up to on your own salary? Try our Salary Calculator or Savings Goal Calculator
For informational purposes only, not tax advice. Figures apply to the 2026 Irish tax year and may change.
