Budget 2027 and your take-home pay
Budget 2027 was announced on Tuesday 6 October 2026. From 1 January 2027 more of your income is taxed at 20% instead of 40%, the main tax credits go up, and more of it pays 2% USC instead of 3%. Until then the 2026 figures still apply.
What Budget 2027 changed
| Figure | 2026 | From 1 Jan 2027 |
|---|---|---|
| Standard rate cut-off, single | €44,000 | €46,500 |
| Standard rate cut-off, single parent | €48,000 | €50,500 |
| Standard rate cut-off, married, one income | €53,000 | €55,500 |
| Married, two incomes: extra band for the second earner, up to | €35,000 | €37,500 |
| Personal tax credit, single | €2,000 | €2,125 |
| Employee (PAYE) tax credit | €2,000 | €2,125 |
| Earned income tax credit | €2,000 | €2,125 |
| Rent tax credit, single | €1,000 | €1,150 |
| Rent tax credit, couple | €2,000 | €2,300 |
| Home carer tax credit | €1,950 | €2,050 |
| USC 2% band ends at | €28,700 | €30,300 |
The tax rates themselves stay at 20% and 40%, and the top USC rates are unchanged. PRSI is not a Budget measure: it is already 4.35% and rises to 4.5% on 1 October 2027 under the increases legislated in 2024.
These changes are in the Finance (No. 2) Bill 2026, published on 19 October 2026, and every figure here matches it. For the social welfare side of the same Budget, benefits.ie has the new rates and payment dates.
What Budget 2027 is worth on your salary
Yearly take-home for a single PAYE employee under the 2026 rules in force now, and under the 2027 rules announced on Tuesday 6 October 2026. The 2027 figures apply from 1 January 2027.
| Gross salary | 2026 | 2027 | Difference | A month |
|---|---|---|---|---|
| €25,000 | €22,621 | €22,833 | +€213 | |
| €35,000 | €29,934 | €30,148 | +€214 | |
| €45,000 | €37,010 | €37,409 | +€399 | |
| €55,000 | €42,287 | €42,970 | +€684 | |
| €70,000 | €50,201 | €50,862 | +€661 | |
| €100,000 | €64,532 | €65,148 | +€616 |
2027 figures from Budget 2027, read from the Department of Finance and checked against the Finance (No. 2) Bill 2026.
The 2026 figures, in force until 31 December
What your pay is taxed on for the rest of 2026.
Income tax
- Standard rate
- 20%
- Higher rate
- 40%
- Cut-off, single
- €44,000
- Cut-off, married one income
- €53,000
Tax credits
- Personal, single
- €2,000
- Employee (PAYE)
- €2,000
- Earned income, self-employed
- €2,000
- Rent, single
- €1,000
USC
- Exempt below
- €13,000
- First €12,012
- 0.5%
- Up to €28,700
- 2%
- Up to €70,044
- 3%
- Balance over €70,044
- 8%
PRSI, Class A
- To 30 September 2026
- 4.2%
- From 1 October 2026
- 4.35%
- Exempt at or below
- €352/week
Legislated separately, not a Budget 2027 measure.
Want your own number rather than the bands? Work out your take-home on the 2026 and 2027 figures side by side.
Check your January payslip
Budget 2027 changes the tax bands, tax credits and USC from 1 January. We'll email you in early January when our calculator moves to the 2027 figures, so you can check your first payslip of the year is right. After that, we only email when a Budget changes your take-home. One-click unsubscribe.
Payslip check
One email in January, then one each Budget. Nothing else.
Read next
Budget 2027: common questions
When was Budget 2027?
What did Budget 2027 change on income tax?
When will I see it in my pay?
Is it law yet?
What is the standard rate cut-off point in 2027?
Sources: the 2027 figures from the Department of Finance, Budget 2027 Tax Policy Changes, checked against the Finance (No. 2) Bill 2026; the 2026 rates, bands and credits from Revenue.