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2026 TAX GUIDE

2026 Income Tax rates & bands

The main 20% and 40% Income Tax bands used for Irish PAYE calculations in 2026.

Last reviewed: 25 September 2026 · Tax year: 2026

2026 headline rate bands

Single / widowed / surviving civil partner€44,000 at 20%; balance at 40%
Single Person Child Carer Credit claimant€48,000 at 20%; balance at 40%
Married / civil partnership, one income€53,000 at 20%; balance at 40%
Married / civil partnership, both with income€53,000 plus an increase based on the lower earner, subject to the 2026 cap

How Income Tax is calculated

Taxable income is split across the standard-rate band and the higher-rate band. Income within the available standard-rate band is taxed at 20%; the balance is taxed at 40%. Tax credits are then deducted from the gross Income Tax liability.

A tax credit is different from a deduction. A deduction generally reduces taxable income, while a tax credit reduces the Income Tax calculated.

Joint assessment

For a jointly assessed couple where both spouses or civil partners have qualifying income, part of the standard-rate band can increase. The increase is linked to the lower earner and is not simply a fully transferable second band. The Home Carer Tax Credit and the dual-income band increase also have an interaction, so the platform does not apply both automatically.

Use the calculator

The free calculator applies the 2026 rates alongside USC, PRSI, pension relief and supported credits to show the estimated net position and transparent workings.

Open the 2026 Income Tax Calculator