The single-person standard-rate cut-off rises by €2,500 from €44,000. Married and civil-partner bands rise proportionately.
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Enter your salary to compare the same gross income under the 2026 PAYE rules and the tax changes announced for 2027.
We’ll compare the same gross income under the 2026 rules and the Budget 2027 rules announced on 6 October 2026.
The single-person standard-rate cut-off rises by €2,500 from €44,000. Married and civil-partner bands rise proportionately.
The Personal, Employee PAYE and Earned Income Tax Credits each rise by €125.
The ceiling of the 2% USC band rises by €1,600. The USC rates themselves are unchanged.
The single-person Rent Tax Credit rises by €150, with the jointly assessed maximum increasing to €2,300.
The maximum Home Carer Tax Credit rises by €100.
Class A employee PRSI rises from 4.35% to 4.50% from 1 October 2027 under legislation already enacted before Budget 2027.
The temporary Mortgage Interest Tax Credit is available for 2026 only, with a maximum 2026 credit of €625, so qualifying users can include its expiry in the year-on-year comparison.
The calculator holds gross PAYE income constant between 2026 and 2027. It therefore shows the tax-rule effect rather than assuming a pay rise.
Budget 2027 measures are proposals announced on 6 October 2026 and remain subject to the Finance Bill and enactment.
The calculator focuses on PAYE Income Tax, USC, employee PRSI and common personal tax credits and reliefs. It does not add welfare, childcare, energy or other non-tax supports.
This is an annual estimate for general information and is not an RPN-driven payroll calculation or personal tax advice. Eligibility for credits and reduced USC depends on the statutory conditions.