Ireland income tax rates

What this value means

TWO BANDS ONLY: 20% (the standard rate) up to the standard rate cut-off point, 40% (the higher rate) on the balance. Re-verified digit-by-digit on the Revenue rate chart and in the Revenue Budget 2026 Summary on 2026-07-22. BANDS ARE UNCHANGED FROM 2025 — the Budget 2026 summary states in terms that 'there are no changes to tax rates and tax bands for 2026' and 'there are no changes to tax credits for 2026'. A record showing an indexed 2026 band is wrong; Ireland did not index in Budget 2026. THE CUT-OFF POINT DEPENDS ON PERSONAL CIRCUMSTANCES and the single-person figure served here is only one of four statutory categories. For 2026: single/widowed/surviving civil partner without a qualifying child €44,000 @ 20%; single/widowed/surviving civil partner qualifying for the Single Person Child Carer Credit €48,000 @ 20%; married couple or civil partners with ONE income €53,000 @ 20%; married couple or civil partners with TWO incomes €53,000 @ 20% with an increase of up to €35,000 (capped at the lower earner's income), i.e. a maximum joint band of €88,000. The dual-income increase is NOT transferable between spouses. Balance at 40% in every case. THESE RATES ARE INCOME TAX ONLY AND UNDERSTATE THE TOTAL DEDUCTION SUBSTANTIALLY. Two further statutory charges stack on the same income and are deliberately not blended in: (1) UNIVERSAL SOCIAL CHARGE, standard rates for 2026 verified on Revenue's USC page — 0.5% on the first €12,012, 2% on the next €16,688 (to €28,700), 3% on the next €41,344 (to €70,044), 8% on the balance. The 2% band ceiling rose from €27,382 to €28,700 for 2026 specifically to keep a full-time worker on the new €14.15 minimum wage out of the 3% band. A reduced 2% maximum rate applies to those aged 70+ and to full medical card holders under 70 with aggregate income of €60,000 or less (extended to 2026 and 2027); self-employed income above €100,000 carries an extra 3% surcharge. (2) PRSI Class A, which CHANGES MID-YEAR IN 2026: employee 4.20% and employer 9.00% (11.25% on weekly earnings above €552) up until 30 September 2026, then employee 4.35% and employer 9.15% (11.40% above €552) from 1 October 2026. No employee PRSI is charged at or below €352 per week, with a tapering PRSI Credit between €352.01 and €424. The employer threshold rose from €527 to €552 per week on 1 January 2026 in line with the minimum wage increase. A combined marginal rate of 40% + 8% USC + 4.2% PRSI = 52.2% is the figure Irish practitioners actually quote for employees at the top, and 52% is the conventional headline — do not confuse it with the 40% served here. TAX CREDITS make the effective entry point non-zero: for 2026 the personal (single) credit is €2,000 and the Employee (PAYE) Credit is €2,000, both unchanged, so a single PAYE employee pays no income tax until roughly €20,000 of income (€4,000 of credits ÷ 20%); the Earned Income Credit is likewise €2,000. Credits reduce tax due, not taxable income, and are not reflected in these gross bands. SCHEDULAR CARVE-OUTS outside this table: DIRT on deposit interest, exit tax on life assurance and fund products, capital gains tax at 33%, and the separate 25% / 33% corporate and CGT charges. Bands are stated in the statute's native unit, euro per year of assessment. ACCESS QUIRK: the Revenue Budget 2026 Summary is a two-column PDF whose tables interleave badly on naive text extraction — use pdftotext with -layout, and cross-check any figure against the Revenue 'Tax rates, bands and reliefs' HTML chart before serving it.

Get it programmatically

curl https://euroref.dev/v1/ie/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/ie/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ie/income-tax

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