What Budget 2027 does to your pay
Income tax, USC and PRSI on the rates that start on 1 January 2027, with 2026 alongside so you can see the difference. It runs in your browser. Nothing you type leaves this page.
What Budget 2027 changed
Announced on 6 October 2026. Income tax and USC changes apply from 1 January 2027; PRSI rises again on 1 October 2027.
| Item | 2026 | 2027 |
|---|---|---|
| 20% band — you pay 40% above this | ||
| Single | €44,000 | €46,500 |
| Single parent | €48,000 | €50,500 |
| Married, one income | €53,000 | €55,500 |
| Married, two incomes (most) | €88,000 | €93,000 |
| Tax credits — taken straight off your tax | ||
| Personal (married: double) | €2,000 | €2,125 |
| Employee (PAYE) / Earned income | €2,000 | €2,125 |
| Home carer | €1,950 | €2,050 |
| Rent (single / couple) | €1,000 / €2,000 | €1,150 / €2,300 |
| Single person child carer | €1,900 | €1,900 |
| USC and PRSI | ||
| USC 2% band ends at | €28,700 | €30,300 |
| Employee PRSI | 4.35% from Oct | 4.5% from 1 Oct |
| Savings and investments | ||
| Capital Gains Tax (from 7 Oct 2026) | 33% | 31% |
| Exit tax on funds and ETFs (from 1 Jan 2027) | 38% | 35% |
| New Investment Account (from July 2027) | — | €12,000 a year |
How your take-home is worked out
Three deductions come off your gross pay, plus anything you pay into a pension through payroll.
Income tax
You pay 20% on income up to your standard-rate band and 40% above it. In 2027 the band is €46,500 for a single person, €50,500 for a single parent and €55,500 for a married couple with one income. A couple with two incomes can add the lower of €37,500 or the second earner's income, up to €93,000 between them.
Tax credits then come straight off the tax bill: €2,125 personal credit (€4,250 for a married couple) and €2,125 employee credit, or the same earned income credit if you're self-employed. Credits for rent, home carers and others reduce it further.
USC
If your income is €13,000 or less you pay no USC. Above that, it's charged in slices: 0.5% on the first €12,012, 2% up to €30,300, 3% up to €70,044 and 8% on the rest. Self-employed income over €100,000 pays an extra 3%. USC is charged on gross pay, so pension contributions don't reduce it.
PRSI
Employees pay Class A PRSI at 4.35% until 30 September 2027 and 4.5% from 1 October, so this calculator uses the blended rate for the year. There's no PRSI if you earn €352 a week or less, and a PRSI credit of up to €12 a week eases the step for pay between €352 and €424 a week. Self-employed people pay Class S, with a €650 minimum.
Pension tax relief
What you pay into a pension through payroll comes off your income before income tax, up to an age-based limit: 15% of earnings under 30, rising to 40% from age 60, on earnings up to €115,000. The relief is at your top rate of tax, so for a higher-rate taxpayer €100 into a pension costs €60.
Why can take-home fall for some lower earners? If your income tax bill is already small, bigger credits can't save you much, while the PRSI increase applies to all of your pay. For a single person on €20,000 a year, the PRSI rise slightly outweighs the tax changes.
Run your whole year, not just one payslip
The NetWorthIt Ireland 2027 workbook takes this calculator and builds your year around it.
- Take-home for one or two earners, from gross or take-home pay, weekly to yearly.
- A monthly budget with Irish categories and a 50/30/20 check.
- Savings goals and net worth, five minutes a month.
- Deposit vs shares vs ETF vs pension, after DIRT, CGT and exit tax.
- Your pension: what it really costs after tax relief, and the headroom you're not using.
Questions
Short answers. If your situation is unusual, check with Revenue or an adviser.
Is this my exact take-home?
It's a close estimate for the common cases: PAYE employees and the self-employed, single or married. Open "More" to add pension in euro, auto-enrolment, benefits-in-kind, rent and home carer credits, a medical card or the State Pension. Other credits and how your employer spreads the year can still move it a little. Revenue's myAccount shows the credits and rate band you actually have, and the workbook can use those for an exact match.
Does it include pension auto-enrolment?
Yes, if you tick it under "More". Auto-enrolment (My Future Fund) takes 1.5% of your gross pay, up to €100 a month, out of your take-home pay in 2026 and 2027. There's no tax relief on it; the State adds a top-up to your pot instead.
Does it store what I type?
No. Everything is worked out in your browser. Nothing you type into the calculator is sent anywhere or saved. If you sign up for launch news, your email address goes to MailerLite, the service we use to send emails. See the privacy notice.
How are married couples and civil partners taxed?
Jointly assessed couples share a €55,500 band at 20%. If both earn, it rises by the lower of €37,500 or the second earner's income, so up to €93,000 between you. Each of you gets a €2,125 personal credit and, if working, a €2,125 employee or earned income credit. If one of you can't use all of the personal credit, the rest moves to the other. Unmarried couples are each taxed as single.
Can I start from my take-home pay instead of gross?
Yes. Choose "Take-home", type what lands in your account and how often, and the calculator works your gross back from it. It assumes your pension contribution comes out through payroll.
When do the Budget 2027 changes kick in?
Income tax and USC changes apply from your first payslip in January 2027. Employee PRSI rose to 4.35% on 1 October 2026 and rises to 4.5% on 1 October 2027. The CGT cut to 31% applies to disposals from 7 October 2026, and the exit tax cut to 35% from 1 January 2027.
Is this financial or tax advice?
No. It's general information based on Budget 2027 as announced on 6 October 2026. It doesn't know your full circumstances.