Rates and sources

Every rate, band and credit TaxIQ uses comes from one file and was checked against an official source on 19 October 2026. Budget 2027 (announced 6 October 2026) is included.

5 figures are not printed on an official page yet. They are marked “Not yet confirmed” below, with the reason. They will be checked again when the Finance Act is signed.

2022 · bandsStandard rate cut-off points 2022Checked2026-10-19revenue.ie (opens in a new tab)
2022 · creditsTax credits 2022Checked2026-10-19revenue.ie (opens in a new tab)
2022 · uscUSC bands 2022Checked2026-10-19revenue.ie (opens in a new tab)
2022 · uscExemptIf total income exceeds €13,000, USC is due on all of itChecked2026-10-19revenue.ie (opens in a new tab)
2022 · uscReducedReduced rates: full medical card or aged 70+, income €60,000 or lessChecked2026-10-19revenue.ie (opens in a new tab)
2022 · rentRent Tax Credit maximums by year, relief at 20%Checked2026-10-19revenue.ie (opens in a new tab)
2022 · prsiCreditPRSI credit €12 a week, €352.01 to €424, reduced by one-sixthChecked2026-10-19assets.gov.ie (opens in a new tab)
2023 · bandsStandard rate cut-off points 2023Checked2026-10-19revenue.ie (opens in a new tab)
2023 · creditsTax credits 2023Checked2026-10-19revenue.ie (opens in a new tab)
2023 · uscUSC bands 2023Checked2026-10-19revenue.ie (opens in a new tab)
2023 · uscExemptIf total income exceeds €13,000, USC is due on all of itChecked2026-10-19revenue.ie (opens in a new tab)
2023 · uscReducedReduced rates: full medical card or aged 70+, income €60,000 or lessChecked2026-10-19revenue.ie (opens in a new tab)
2023 · rentRent Tax Credit maximums by year, relief at 20%Checked2026-10-19revenue.ie (opens in a new tab)
2023 · prsiCreditPRSI credit €12 a week, €352.01 to €424, reduced by one-sixthChecked2026-10-19assets.gov.ie (opens in a new tab)
2024 · bandsStandard rate cut-off points 2024Checked2026-10-19revenue.ie (opens in a new tab)
2024 · creditsTax credits 2024Checked2026-10-19revenue.ie (opens in a new tab)
2024 · uscUSC bands 2024Checked2026-10-19revenue.ie (opens in a new tab)
2024 · uscExemptIf total income exceeds €13,000, USC is due on all of itChecked2026-10-19revenue.ie (opens in a new tab)
2024 · uscReducedReduced rates: full medical card or aged 70+, income €60,000 or lessChecked2026-10-19revenue.ie (opens in a new tab)
2024 · rentRent Tax Credit maximums by year, relief at 20%Checked2026-10-19revenue.ie (opens in a new tab)
2024 · prsiCreditPRSI credit €12 a week, €352.01 to €424, reduced by one-sixthChecked2026-10-19assets.gov.ie (opens in a new tab)
2024 · prsiPRSI +0.1% from 1 October 2024 (Social Welfare (Miscellaneous Provisions) Act 2024)Checked2026-10-19oireachtas.ie (opens in a new tab)
2025 · bandsStandard rate cut-off points 2025Checked2026-10-19revenue.ie (opens in a new tab)
2025 · creditsTax credits 2025Checked2026-10-19revenue.ie (opens in a new tab)
2025 · uscUSC bands 2025Checked2026-10-19revenue.ie (opens in a new tab)
2025 · uscExemptIf total income exceeds €13,000, USC is due on all of itChecked2026-10-19revenue.ie (opens in a new tab)
2025 · uscReducedReduced rates: full medical card or aged 70+, income €60,000 or lessChecked2026-10-19revenue.ie (opens in a new tab)
2025 · rentRent Tax Credit maximums by year, relief at 20%Checked2026-10-19revenue.ie (opens in a new tab)
2025 · prsiCreditPRSI credit €12 a week, €352.01 to €424, reduced by one-sixthChecked2026-10-19assets.gov.ie (opens in a new tab)
2025 · prsiPRSI +0.1% from 1 October 2025Checked2026-10-19oireachtas.ie (opens in a new tab)
2026 · bandsStandard rate cut-off points 2026Checked2026-10-19revenue.ie (opens in a new tab)
2026 · creditsTax credits 2026Checked2026-10-19revenue.ie (opens in a new tab)
2026 · uscUSC bands 2026Checked2026-10-19revenue.ie (opens in a new tab)
2026 · uscExemptIf total income exceeds €13,000, USC is due on all of itChecked2026-10-19revenue.ie (opens in a new tab)
2026 · uscReducedReduced rates: full medical card or aged 70+, income €60,000 or lessChecked2026-10-19revenue.ie (opens in a new tab)
2026 · rentRent Tax Credit maximums by year, relief at 20%Checked2026-10-19revenue.ie (opens in a new tab)
2026 · prsiCreditPRSI credit €12 a week, €352.01 to €424, reduced by one-sixthChecked2026-10-19assets.gov.ie (opens in a new tab)
2026 · budgetRevenue Budget 2026 summary: bands and credits unchanged from 2025; reduced USC for medical card holders for 2026 and 2027Checked2026-10-19revenue.ie (opens in a new tab)
2026 · prsi4.2% until 30 September 2026, 4.35% from 1 October 2026Checked2026-10-19assets.gov.ie (opens in a new tab)
2027 · bandSingleSection 3: single person band up €2,500 to €46,500 from 1 January 2027Checked2026-10-19assets.gov.ie (opens in a new tab)
2027 · bandsOtherOfficial documents say the single parent and married bands rise "commensurately". €50,500 / €55,500 / €37,500 max increase are the commensurate figures published by KPMG and BDO; not printed on an official page yet.Not yet confirmed2026-10-19assets.gov.ie (opens in a new tab)
2027 · creditsPersonal, Employee and Earned Income credits up €125 to €2,125; Home Carer up €100 to €2,050Checked2026-10-19gov.ie (opens in a new tab)
2027 · singleParentCreditNot changed by Budget 2027 or the Finance (No. 2) Bill 2026, so kept at €1,900Not yet confirmed2026-10-19assets.gov.ie (opens in a new tab)
2027 · rentSection 4: Rent Tax Credit €1,150 single, €2,300 jointly assessed, for 2027 and 2028Checked2026-10-19assets.gov.ie (opens in a new tab)
2027 · uscSection 2: USC 2% ceiling up €1,600 to €30,300Checked2026-10-19assets.gov.ie (opens in a new tab)
2027 · uscExemptIf total income exceeds €13,000, USC is due on all of itChecked2026-10-19revenue.ie (opens in a new tab)
2027 · uscReducedReduced USC for full medical card holders applies for 2026 and 2027Checked2026-10-19revenue.ie (opens in a new tab)
2027 · prsiRise of 0.15% from 1 October 2027 (4.35% to 4.5%) is in the Oireachtas record of the Social Welfare (Miscellaneous Provisions) Act 2024; not yet in a Department of Social Protection rates guide.Not yet confirmed2026-10-19oireachtas.ie (opens in a new tab)
2027 · prsiCreditPRSI credit unchangedChecked2026-10-19assets.gov.ie (opens in a new tab)
2027 · dependentRelative2027 amount not published yet, so 2027 is not checkedNot yet confirmed2026-10-19revenue.ie (opens in a new tab)
2027 · financeBudget 2027 figures come from the Finance (No. 2) Bill 2026, which becomes law when the Finance Act is signed (usually December).Not yet confirmed2026-10-19gov.ie (opens in a new tab)
pensionAge limits 15% to 40%, earnings cap €115,000Checked2026-10-19revenue.ie (opens in a new tab)
ageCreditAge Tax Credit €245 single, €490 married (2026)Checked2026-10-19revenue.ie (opens in a new tab)
fourYearRuleClaims for 2022 must be made by 31 December 2026Checked2026-10-19revenue.ie (opens in a new tab)
reliefs · rentHow to claim; caps per year are in TAX_YEARS.rentCreditChecked2026-10-19revenue.ie (opens in a new tab)
reliefs · remote((bills × days) ÷ days in year − employer allowance) × 30%, relief at your highest rateChecked2026-10-19revenue.ie (opens in a new tab)
reliefs · medicalRelief at the standard rate (20%)Checked2026-10-19revenue.ie (opens in a new tab)
reliefs · tuition20% of fees above €3,000 (full-time) / €1,500 (part-time), max €7,000 per course per yearChecked2026-10-19revenue.ie (opens in a new tab)
reliefs · flatSame amounts 2020 to 2026Checked2026-10-19revenue.ie (opens in a new tab)
reliefs · dependentAmounts per year are in TAX_YEARS.dependentRelativeCreditChecked2026-10-19revenue.ie (opens in a new tab)
reliefs · homeCarerFull credit if the carer earns €7,200 or lessChecked2026-10-19revenue.ie (opens in a new tab)
travel · taxSaverEmployer-provided travel passes are exempt from income tax, USC and PRSIChecked2026-10-19revenue.ie (opens in a new tab)
travel · cycleToWork€1,250 / €1,500 e-bike / €3,000 cargo, once every 4 yearsChecked2026-10-19revenue.ie (opens in a new tab)