Confirmed measures • 6 October 2026
Budget 2027 Tax Changes at a Glance
Income Tax & Rate Bands
- Standard Rate Band: Increased by €2,500 across all categories from 1 January 2027.
- Single / Widowed: Cut-off point rises from €44,000 to €46,500 (saves up to €500 at 20%).
- Married (One Income): Cut-off point rises from €53,000 to €55,500.
- Married (Two Incomes): Up to €93,000 taxed at 20% (€37,500 max transferable).
- Single Parent (SPCCC): Threshold increased from €48,000 to €50,500.
Personal Tax Credits
- Personal Tax Credit: Increased by €125 from €2,000 to €2,125.
- Employee (PAYE) Tax Credit: Increased by €125 from €2,000 to €2,125.
- Earned Income Tax Credit: Increased by €125 to €2,125 for self-employed workers.
- Home Carer Tax Credit: Increased by €100 from €1,950 to €2,050.
- Combined Basic Relief: Single PAYE workers get at least €4,250 in basic tax credits.
Universal Social Charge (USC)
- 2% Band Ceiling: Increased by €1,600 from €28,700 to €30,300.
- Minimum Wage Protection: Workers on the revised €14.94/hr rate stay below the 3% & 8% USC tiers.
- Low-Income Exemption: Total annual income under €13,000 remains 100% exempt from USC.
- Confirmed 2027 Rates: 0.5% up to €12,012; 2% €12,013–€30,300; 3% €30,301–€70,444; 8% on balance.
Housing, Landlords & Reliefs
- Rent Tax Credit: Increased by €150 to €1,150 (single) and by €300 to €2,300 (married) for 2027 and 2028.
- Rent a Room Relief: Annual tax-free ceiling raised from €14,000 to €16,000 from 1 January 2027.
- Help to Buy: Maximum relief increased by €5,000 to €35,000 effective 7 October 2026.
- Capital Gains Tax (CGT): Standard rate cut from 33% to 31% from 7 October 2026.
- Childcare Services Relief: Annual income limit raised from €15,000 to €20,000.
Budget Day Schedule (Tuesday, 6 October 2026)
13:00
Financial Statement by the Minister for Finance
Announcement of headline taxation measures: income tax standard rate cut-off bands, Personal Tax Credit, Employee (PAYE) Tax Credit, Universal Social Charge (USC) rate adjustments, and property reliefs.
13:45
Minister for Public Expenditure, NDP Delivery & Reform
Departmental expenditure limits, social welfare rate adjustments, childcare subsidies, public sector funding, and capital infrastructure allocations.
14:30
Opposition Spokesperson Responses
Formal responses and policy critiques from Sinn Féin, the Labour Party, Social Democrats, and technical groups in the Dáil.
15:30 – 18:00
Committee Review & Sector Briefings
Detailed discussions and technical departmental breakdowns across Committee Rooms 1 to 4 with industry bodies and department officials.
20:00+
Financial Resolutions & Late Votes
Debate and midnight voting on emergency Financial Resolutions that take legal effect from midnight (such as excise duty and stamp duty changes).
Crucial taxpayer notice
Budget 2027 applies forward. Your past overpayments expire.
While the Ministers announce measures taking effect from 1 January 2027, Revenue does not automatically recalculate overpaid tax from prior employment. Under Irish tax law (s.865 TCA 1997), workers have a four-year statutory deadline to recover overpayments. Right now, entitlements from 2022, 2023, 2024, and 2025 can be claimed in full.
- 2022 tax year: window permanently closes 31 December 2026.
- Rent tax credit: increased by €150 to €1,150 (€2,300 married) for 2027/2028; €1,000 (€2,000) for 2024/2025; €500 (€1,000) for 2022/2023.
- Emergency tax / Week 1 basis: unbalanced credits refunded in full.
- Medical and flat-rate expenses: sourced and filed across all open years.
How will today's Budget impact your take-home pay?
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