Illustrative examples

These examples use the 2027 tax rules. Select any example to edit the details.

The personal, PAYE and Earned Income tax credits each rise by €125 to €2,125

A single employee or self-employed person pays up to €250 less income tax a year. The married or civil partner personal credit rises by €250 to €4,250.

The Home Carer Tax Credit rises by €100 to €2,050

A married couple or civil partners where one partner cares for a dependent person at home can claim up to €100 more a year.

The 2% USC band ceiling rises by €1,600 to €30,300

A little more of your income is charged at the lower 2% rate of the Universal Social Charge (USC) rather than the rate above it.

The standard rate band rises by €2,500 to €46,500

€2,500 more of your income is taxed at the 20% rate rather than 40%. The band for single parents rises to €50,500, and for married couples to €55,500 (up to €93,000 with two incomes).

The Rent Tax Credit rises by €150 to €1,150

Renters can claim up to €150 more a year. A jointly assessed couple can claim up to €2,300.

The Rent a Room Relief limit rises by €2,000 to €16,000

You can earn up to €16,000 a year from letting a room in your home and pay no tax on it.

The State Pension (Contributory) rises by €10 a week to €309.30

The maximum personal weekly rate of the contributory State Pension goes up by €10.

PRSI rises from 4.35% to 4.5% on 1 October 2027

Pay Related Social Insurance (PRSI) increases part-way through the year — this estimate uses a blended average across 2027.

Single person

PAYE employee with no children.

Line item	Annual	Monthly	Fortnight	Weekly
Gross income	€40,000	€3,333	€1,538	€769
Income tax	€3,750	€313	€144	€72
PRSI	€1,755	€146	€68	€34
USC	€717	€60	€28	€14
Take-home	€33,178	€2,765	€1,276	€638

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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	€1,489	€124	€57	€29
PRSI	€1,259	€105	€48	€24
USC	€394	€33	€15	€8
Take-home	€25,124	€2,094	€966	€483

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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	€4,475	€373	€172	€86
PRSI	€2,633	€219	€101	€51
USC	€1,317	€110	€51	€25
Child allowance	€3,360	€280	€129	€65
Take-home	€50,675	€4,223	€1,949	€975

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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	€10,400	€867	€400	€200
PRSI	€3,949	€329	€152	€76
USC	€1,737	€145	€67	€33
Take-home	€73,014	€6,085	€2,808	€1,404

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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	€1,675	€140	€64	€32
PRSI	€2,413	€201	€93	€46
USC	€1,167	€97	€45	€22
Child allowance	€1,680	€140	€65	€32
Take-home	€45,246	€3,771	€1,740	€870

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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	€8,450	€704	€325	€163
PRSI	€2,413	€201	€93	€46
USC	€1,167	€97	€45	€22
Take-home	€42,970	€3,581	€1,653	€826

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