Illustrative examples

These examples use the provisional 2027 calculator assumptions. Select any example to edit the details.

Model changes to Budget 2027

Change the assumptions below to model a possible outcome across every example.

Income tax rates and bands

Standard rate Marginal rate Single person band € Single parent band € Married one-income band € Married two-income band € Two-income transfer cap €

Tax credits

Single person € Married / civil partner € Single person child carer € Home carer € Employee PAYE € Earned income € Rent credit — single € Rent credit — married €

Universal Social Charge

Band 1 rate Band 1 cutoff € Band 2 rate Band 2 cutoff € Band 3 rate Band 3 cutoff € Band 4 rate Self-employed surcharge cutoff € Self-employed surcharge rate

Single person

PAYE employee with no children.

Line item	Annual	Monthly	Fortnight	Weekly
Gross income	€40,000	€3,333	€1,538	€769
Income tax	€4,000	€333	€154	€77
PRSI	€1,755	€146	€68	€34
USC	€733	€61	€28	€14
Take-home	€32,912	€2,743	€1,266	€633

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Single person, minimum wage

PAYE employee earning €14.15 an hour, working 39 hours a week for 52 weeks.

Line item	Annual	Monthly	Fortnight	Weekly
Gross income	€28,696	€2,391	€1,104	€552
Income tax	€1,739	€145	€67	€33
PRSI	€1,259	€105	€48	€24
USC	€394	€33	€15	€8
Take-home	€24,874	€2,073	€957	€478

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Married, one income, two children

One PAYE income with two eligible children.

Line item	Annual	Monthly	Fortnight	Weekly
Gross income	€60,000	€5,000	€2,308	€1,154
Income tax	€5,450	€454	€210	€105
PRSI	€2,633	€219	€101	€51
USC	€1,333	€111	€51	€26
Child allowance	€3,360	€280	€129	€65
Take-home	€49,684	€4,140	€1,911	€955

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Married, two incomes

Joint assessment with two PAYE incomes.

Line item	Annual	Monthly	Fortnight	Weekly
Gross income	€90,000	€7,500	€3,462	€1,731
Income tax	€11,400	€950	€438	€219
PRSI	€3,949	€329	€152	€76
USC	€1,766	€147	€68	€34
Take-home	€71,985	€5,999	€2,769	€1,384

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Public servant, married, one income, one child

Public-service employee with one eligible child.

Line item	Annual	Monthly	Fortnight	Weekly
Gross income	€55,000	€4,583	€2,115	€1,058
Income tax	€2,416	€201	€93	€46
PRSI	€2,413	€201	€93	€46
USC	€1,183	€99	€46	€23
Child allowance	€1,680	€140	€65	€32
Take-home	€45,820	€3,818	€1,762	€881

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Single, self-employed

Self-employed person with no children.

Line item	Annual	Monthly	Fortnight	Weekly
Gross income	€55,000	€4,583	€2,115	€1,058
Income tax	€9,200	€767	€354	€177
PRSI	€2,413	€201	€93	€46
USC	€1,183	€99	€46	€23
Take-home	€42,204	€3,517	€1,623	€812

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