Are Ireland tax rates for 2027 already known?
Ireland — part of the 2027 tax package is already law and applied here. The rest still uses 2026 figures.
- Applied for 2027
- PRSI rises 0.15 points from 1 October 2027 under the Social Welfare (Miscellaneous Provisions) Act 2024 — employee 4.50%, employer 11.55% / 9.30%.
- Still on 2026 figures
- Income tax bands, tax credits and USC rates for 2027.
- Expected
- Budget 2027 (October 2026)
Ireland income tax brackets (2026)
| Annual income (EUR) | Marginal rate |
|---|---|
| €0 – €44,000 | 20% |
| €44,000 and above | 40% |
USC applies on top of income tax: 0.5% to €12,012, 2% to €28,700, 3% to €70,044, 8% above (11% on self-employed income over €100k). Special regime: SARP (Special Assignee Relief Programme) — 30% exemption on employment income over €125k for arrivals from 1 January 2026 (€100k for earlier entrants), up to €1m cap, extended to 31 December 2030.
Typical gross salaries in Ireland
Click a row to load that salary into the calculator.
| Gross / month | Net / month | Open |
|---|---|---|
| €1,500 | €1,485 | Calculate → |
| €2,500 | €2,192 | Calculate → |
| €4,000 | €3,218 | Calculate → |
| €6,000 | €4,265 | Calculate → |
| €9,000 | €5,699 | Calculate → |
Ireland salary and tax FAQ (2026)
- What is the minimum wage in Ireland in 2026?
- €2,281 per month gross.
- What are the 2026 income tax brackets in Ireland?
- 20% (none – €44,000); 40% (€44,000 and above)
- How much social security do I pay in Ireland?
- Employees contribute 4.2% of gross salary; employers add 11.25% on top.
- Is there a personal allowance in Ireland?
- Ireland does not apply a standard personal allowance; credits or deductions may apply instead.
- Does Ireland apply a solidarity or surcharge tax?
- USC applies on top of income tax: 0.5% to €12,012, 2% to €25,760, 3% to €70,044, 8% above (11% on self-employed income over €100k). Special regime: SARP (Special Assignee Relief Programme) — 30% exemption on employment income over €100k for qualifying assignees, up to €1m cap, for 5 years.
- How are dependents treated for tax purposes in Ireland?
- Personal Tax Credit €2,000 + PAYE Credit €2,000 + Home Carer Credit €1,950 (2026). Incapacitated Child €3,700.
- When is the Ireland tax return due?
- 31 October of the year following the tax year (Form 11) — mid-November for ROS filings.
- Do non-residents pay the same rates in Ireland?
- Non-residents taxed on Irish-sourced income only; may not qualify for most credits.