2026 tax · Tax bands
Income tax bands in Ireland for 2026
In 2026 you pay income tax at 20% on earnings up to your standard-rate cut-off point and 40% on everything above it. For a single person the cut-off is €44,000. A married couple with one income has a cut-off of €53,000, and a two-income couple can reach €88,000. Tax credits are then taken straight off the tax due.
The two rates
There are only two income-tax rates: a standard rate of 20% and a higher rate of 40%. The rate you pay depends on how much you earn relative to your cut-off point, not on a long list of brackets.
The standard-rate cut-off point is the amount you can earn before the 40% rate starts. Everything below it is taxed at 20%; everything above it at 40%.
How credits change the picture
Tax credits are subtracted from the tax you owe, after the 20% and 40% calculation. A single PAYE worker gets a €2,000 personal credit and a €2,000 employee credit — €4,000 in total — which is why low earners often pay little or no income tax.
Credits reduce the tax bill euro for euro. They are not the same as the cut-off point, which decides how much is taxed at each rate.
| Situation | 20% applies up to | 40% applies above |
|---|---|---|
| Single / widowed | €44,000 | the cut-off |
| Married, one income | €53,000 | the cut-off |
| Married, two incomes | up to €88,000 | the cut-off |
| Single person child carer | €48,000 | the cut-off |
See your own figures on the take-home pay calculator.