Ireland · Budget 2027 · announced 6 October 2026

Budget 2027: what it means for your pay.

Your 2026 and 2027 take-home side by side, with income tax, USC, PRSI, pension, BIK, rental income, salary sacrifice and investment tax. Built on the confirmed Budget 2027 figures.

Your take-home in 2027—

Better off per year—

Every month—in your pocket vs 2026

Tax, USC and PRSI—

What changed:Standard rate band €46,500Credits +€125 eachUSC 2% band to €30,300PRSI 4.5% from October 2027

Income

Annual Gross Salary / Main Income

€

Pension Contributions (annual, your share)

€

Tax relief at your marginal rate. Max limits apply by age.

Employer Pension Contributions (annual)

€

Not taxable — shown for reference in total comp only

Benefit in Kind (BIK) — annual value

€

Company car, health insurance, gym etc. Added to taxable income.

Share Options / RSU / ESPP Income Taxed as income

€

Revenue-approved APSS/SAYE may be partially exempt — contact a tax advisor.

SARP Relief — exempt income Special Assignee

€

30% of salary between €100k–€1m exempt from income tax. SARP must be pre-approved by Revenue.

Artist / Writer Exemption Income First €50k exempt

€

Revenue-approved creative works. Capped at €50,000 p.a.

Self-Employment & Rental

Employment Status

Rental Income (gross annual)

€

Rental Allowable Expenses (mortgage interest, repairs, insurance)

€

Deducted from rental income. Net rental profit is taxable.

Other Taxable Income (freelance, commissions etc.)

€

Flat Rate & Professional Expenses

Profession (for flat rate expense)

Flat rate expenses are deducted from gross pay before income tax (not USC/PRSI).

Personal Details

Marital / Civil Status

Age Bracket

Medical Card Medical card holders with income up to €60,000 pay at most 2% USC.

Tax Credits

Rent Tax Credit
€1,000 in 2026 → €1,150 in 2027. Private tenants only. Home Carer Credit
Partner cares for a dependant. €1,950 → €2,050. Single Person Child Carer Credit
€1,750 credit + wider standard rate band (€48,000 → €50,500). Mortgage Interest Tax Credit 2026
Ends after 2026. Shows impact of losing it in 2027.

Other Credits

Dependent Relative Credit — €245 Incapacitated Child Credit — €3,300 Blind Person's Credit — €1,650 Blind Person's Credit (both spouses blind) — €3,300 total Widowed / Surviving Civil Partner Credit

Additional Tax Credits (annual total)

€

Any other credits not listed above.

Display Options

Show take-home per

Target Take-Home

Enter the net amount you want to receive and we'll calculate the gross salary you need under 2027 tax rules.

Target Take-Home (annual)

€

Marital Status

Age

Employment Type

Your annual gain from Budget 2027

vs 2026 · effective January 2027

+€0

2026 vs 2027 Comparison

What Budget 2027 Changed for You

Full 2027 Breakdown

Effective Tax Rate — 2027

Marginal Rate — Next €1,000 Earned

Estimates only, not tax advice. Rates from the Department of Finance Budget 2027 Tax Policy Changes and KPMG Ireland's 2026/2027 rates tables, checked 9 October 2026. Changes apply from 1 January 2027 unless stated. PRSI is averaged over the year (old rate January to September, new rate October to December); the weekly PRSI credit for incomes between €352 and €424 isn't modelled. CGT falls to 31% for disposals on or after 7 October 2026; exit tax on funds and ETFs falls to 35%. DIRT and the €1,270 CGT exemption are shown at their current levels. Some measures may change when the Finance Bill is enacted.