Tax guides.
Practical explanations of the rules behind the calculators, with direct links to Revenue and Department of Social Protection guidance.
Current scope: 2026 Irish tax rules. We separate calculation rules from areas that depend on facts, treaty interpretation or professional judgement.
How calculations are validated →2026 Income Tax rates & bands
The 20% and 40% bands, joint assessment and the main 2026 structure.
↗2026 USC rates
Standard bands, €13,000 exemption and reduced-rate conditions.
↗2026 PRSI
Class A rates, October changes and supported PRSI classes.
↗2026 tax credits
Personal, Employee, Age, Home Carer, SPCCC and other commonly used credits.
↗Rent Tax Credit 2026
Who can claim, how the credit is limited and the 2026 maximum amounts.
↗Pension tax relief
Age-related contribution limits and the €115,000 earnings cap.
↗Health expenses
What generally qualifies, reimbursement rules and the usual 20% relief rate.
↗Remote Working Relief
The 30% utility/broadband rule and work-from-home day apportionment.
↗Termination payments
Basic Exemption, Increased Exemption, SCSB and contractual-payment caveats.
↗Irish shadow payroll
STBV thresholds, Irish workdays, bonus sourcing and payroll tax calculation.
↗RPRIR 2026
The 2026 residential landlord relief cap and its 20% restrictions.
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