Ireland
Sources and data for Ireland
Every value the calculators use, with its effective dates and a link to the official source.
Income tax rates
- Current value
- Standard rate 20%
- Higher rate 40%
- From
- 1 January 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
Standard rate bands
- Current value
- Single, widowed or surviving civil partner €44,000
- Single parent (Single Person Child Carer Credit) €48,000
- Married or civil partners, one income €53,000
- Married or civil partners, two incomes €53,000
- Maximum increase for the second income €35,000
- From
- 1 January 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
Personal tax credits
- Current value
- Single Person Tax Credit €2,000
- Married Person or Civil Partner Tax Credit €4,000
- Single Person Child Carer Credit €1,900
- Employee Tax Credit €2,000
- Earned Income Tax Credit €2,000
- From
- 1 January 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
PAYE income needed for the full Employee Tax Credit
- Current value
- €10,000
- From
- 1 January 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
Rent Tax Credit, maximum
- Current value
- Single person €1,000
- Jointly assessed couple €2,000
- From
- 1 January 2024
- Until
- 31 December 2028
- Checked on
- 14 October 2026
Rent Tax Credit rate
- Current value
- 20%
- From
- 1 January 2024
- Until
- 31 December 2028
- Checked on
- 14 October 2026
USC standard rates and bands
- Current value
Table with 4 brackets
€0 / €12,012 0.5% €12,012 / €28,700 2% €28,700 / €70,044 3% €70,044 + 8% - From
- 1 January 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
USC reduced rates (aged 70 or over, or full medical card)
- Current value
Table with 2 brackets
€0 / €12,012 0.5% €12,012 + 2% - From
- 1 January 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
Income limit for reduced USC rates
- Current value
- €60,000
- From
- 1 January 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
Income at or below which no USC is due
- Current value
- €13,000
- From
- 1 January 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
PRSI Class A employee rate
- Current value
- 4.35%
- From
- 1 October 2026
- Checked on
- 14 October 2026
PRSI Class A employer rates
- Current value
- Weekly pay up to the higher rate threshold 9.15%
- Weekly pay above the higher rate threshold 11.4%
- From
- 1 October 2026
- Checked on
- 14 October 2026
PRSI Class A weekly thresholds
- Current value
- No employee PRSI up to €352
- PRSI Credit ends at €424
- Employer higher rate above €552
- From
- 1 January 2026
- Checked on
- 14 October 2026
Maximum weekly PRSI Credit
- Current value
- €12
- From
- 1 January 2026
- Checked on
- 14 October 2026
VAT rates
- Current value
- Standard rate 23%
- Reduced rate 13.5%
- Second reduced rate 9%
- Livestock rate 4.8%
- Zero rate 0%
- From
- 1 January 2026
- Source
- RevenueCurrent VAT rates
- Checked on
- 14 October 2026
National minimum hourly rate of pay
- Current value
- €14.15
- From
- 1 January 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
Minimum wage by age, as a share of the adult rate
- Current value
- Under 18 70%
- 18 years old 80%
- 19 years old 90%
- 20 or over 100%
- From
- 1 January 2026
- Checked on
- 14 October 2026
Weekly pay ceiling for statutory redundancy
- Current value
- €600
- From
- 1 January 2026
- Checked on
- 14 October 2026
Annual leave: share of hours worked
- Current value
- 8%
- From
- 1 January 2026
- Checked on
- 14 October 2026
Annual leave: hours for 4 working weeks
- Current value
- 1,365 hours
- From
- 1 January 2026
- Checked on
- 14 October 2026
Annual leave: hours in a month to earn a third of a week
- Current value
- 117 hours
- From
- 1 January 2026
- Checked on
- 14 October 2026
Maximum statutory annual leave
- Current value
- 4
- From
- 1 January 2026
- Checked on
- 14 October 2026
Hours in the previous 5 weeks for a part-time worker to qualify
- Current value
- 40 hours
- From
- 1 January 2026
- Checked on
- 14 October 2026
Public holiday pay when not rostered, share of weekly pay
- Current value
- 20%
- From
- 1 January 2026
- Checked on
- 14 October 2026
Maternity Benefit, weekly rate
- Current value
- €299
- From
- 1 January 2026
- Checked on
- 14 October 2026
Maternity Benefit, weeks paid
- Current value
- 26
- From
- 1 January 2026
- Checked on
- 14 October 2026
Unpaid maternity leave after the benefit ends
- Current value
- 16
- From
- 1 January 2026
- Checked on
- 14 October 2026
Jobseeker's Pay-Related Benefit, share of gross average earnings
- Current value
- Weeks 1 to 13 60%
- Weeks 14 to 26 55%
- Weeks 27 to 39 50%
- 26 weeks (104 to 259 contributions) 50%
- From
- 1 January 2026
- Checked on
- 14 October 2026
Jobseeker's Pay-Related Benefit, maximum weekly payment
- Current value
- Weeks 1 to 13 €450
- Weeks 14 to 26 €375
- Weeks 27 to 39 €300
- 26 weeks (104 to 259 contributions) €300
- From
- 1 January 2026
- Checked on
- 14 October 2026
Jobseeker's Pay-Related Benefit, minimum weekly rate
- Current value
- €125
- From
- 1 January 2026
- Checked on
- 14 October 2026
Illness Benefit, personal weekly rate by average weekly earnings
- Current value
Table with 4 brackets
€0 / €150 0% 114.00 €150 / €220 0% 163.70 €220 / €300 0% 198.90 €300 + 0% 254.00 - From
- 5 January 2026
- Checked on
- 14 October 2026
Child Benefit, monthly rate per child
- Current value
- Each child €140
- Each twin €210
- Each child in triplets or more €280
- From
- 1 January 2026
- Checked on
- 14 October 2026
Stamp Duty on residential property
- Current value
Table with 3 brackets
€0 / €1,000,000 1% €1,000,000 / €1,500,000 2% €1,500,000 + 6% - From
- 2 October 2024
- Checked on
- 14 October 2026
Stamp Duty on non-residential property
- Current value
- 7.5%
- From
- 2 October 2024
- Checked on
- 14 October 2026
Help to Buy, maximum refund
- Current value
- €35,000
- From
- 7 October 2026
- Until
- 31 December 2029
- Checked on
- 14 October 2026
Help to Buy, share of the purchase value
- Current value
- 10%
- From
- 23 July 2020
- Until
- 31 December 2029
- Checked on
- 14 October 2026
Help to Buy, maximum purchase value
- Current value
- €500,000
- From
- 1 January 2017
- Until
- 31 December 2029
- Checked on
- 14 October 2026
Help to Buy, minimum mortgage as a share of the purchase value
- Current value
- 70%
- From
- 1 January 2017
- Until
- 31 December 2029
- Checked on
- 14 October 2026
Local Property Tax, basic charge by valuation band
- Current value
Table with 19 brackets
€0 / €240,000 0% 95.00 €240,000.01 / €315,000 0% 235.00 €315,000.01 / €420,000 0% 333.00 €420,000.01 / €525,000 0% 428.00 €525,000.01 / €630,000 0% 523.00 €630,000.01 / €735,000 0% 618.00 €735,000.01 / €840,000 0% 713.00 €840,000.01 / €945,000 0% 808.00 €945,000.01 / €1,050,000 0% 903.00 €1,050,000.01 / €1,155,000 0% 998.00 €1,155,000.01 / €1,260,000 0% 1,094.00 €1,260,000.01 / €1,365,000 0% 1,272.00 €1,365,000.01 / €1,470,000 0% 1,535.00 €1,470,000.01 / €1,575,000 0% 1,797.00 €1,575,000.01 / €1,680,000 0% 2,060.00 €1,680,000.01 / €1,785,000 0% 2,322.00 €1,785,000.01 / €1,890,000 0% 2,585.00 €1,890,000.01 / €1,995,000 0% 2,847.00 €1,995,000.01 / €2,100,000 0% 3,110.00 - From
- 1 January 2026
- Until
- 31 December 2030
- Checked on
- 14 October 2026
Local Property Tax rates for properties over €2.1 million
- Current value
Table with 3 brackets
€0 / €1,260,000 0.09% €1,260,000 / €2,100,000 0.25% €2,100,000 + 0.3% - From
- 1 January 2026
- Until
- 31 December 2030
- Checked on
- 14 October 2026
Highest value charged by band
- Current value
- €2,100,000
- From
- 1 January 2026
- Until
- 31 December 2030
- Checked on
- 14 October 2026
Local Adjustment Factor 2026
- Current value
- Carlow County Council 15%
- Cavan County Council 15%
- Clare County Council 15%
- Cork City Council 12%
- Cork County Council 15%
- Donegal County Council 15%
- Dublin City Council 0%
- Dún Laoghaire Rathdown County Council -15%
- Fingal County Council -5%
- Galway City Council 15%
- Galway County Council 15%
- Kerry County Council 10%
- Kildare County Council 10%
- Kilkenny County Council 15%
- Laois County Council 15%
- Leitrim County Council 15%
- Limerick City & County Council 15%
- Longford County Council 15%
- Louth County Council 0%
- Mayo County Council 10%
- Meath County Council 0%
- Monaghan County Council 15%
- Offaly County Council 15%
- Roscommon County Council 15%
- Sligo County Council 15%
- South Dublin County Council -7.5%
- Tipperary County Council 15%
- Waterford City & County Council 15%
- Westmeath County Council 15%
- Wexford County Council 15%
- Wicklow County Council 6%
- From
- 1 January 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
Capital Gains Tax rate for most gains
- Current value
- 31%
- From
- 7 October 2026
- Checked on
- 14 October 2026
CGT personal exemption
- Current value
- €1,270
- From
- 1 January 2025
- Checked on
- 14 October 2026
Capital Acquisitions Tax group thresholds
- Current value
- Group A: a child of the person giving it €420,000
- Group B: brother, sister, niece, nephew, grandparent or grandchild €44,000
- Group C: anyone else €22,000
- From
- 7 October 2026
- Checked on
- 14 October 2026
Capital Acquisitions Tax rate
- Current value
- 33%
- From
- 6 December 2012
- Source
- RevenueCAT rates
- Checked on
- 14 October 2026
Values that update automatically
Consumer Price Index, all items (base December 2023 = 100)
- Current value
- 108.4
- Latest figure
- 1 October 2026