The Actual Cost

Ireland - Budget 2026

Budget 2026 take-home pay calculator

Budget 2026 changed USC bands, PRSI rates and tax credits. Enter your salary and see exactly what changed in your pocket from 2025 to 2026, broken down line by line.

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Item 2025 2026

Budget 2027 preview - what to expect on 6 October

Income tax band changes, USC adjustments and the PRSI rise explained. Updated on budget day.

What changed in Budget 2026

Standard Rate Cut-Off Point

The point at which you move from 20% to 40% income tax increased from EUR42,000 to EUR44,000 for a single person. This means an extra EUR2,000 of your income is taxed at 20% instead of 40%, saving you EUR400 per year.

USC bands

The upper limit of the 2% USC band increased from EUR27,382 to EUR28,700. This means an extra EUR1,318 of income is taxed at 2% instead of 3%, saving up to EUR13 per year for those earning above EUR28,700.

PRSI increase

Employee PRSI increased from 4.1% to 4.2% from January 2026, and increases further to 4.35% from October 2026. This is a small increase to fund the State pension and the new Auto-Enrolment scheme. On a EUR50,000 salary this costs you roughly EUR50 more per year.

Tax credits unchanged

The Personal Tax Credit and PAYE Tax Credit both remain at EUR2,000, giving a combined EUR4,000 credit for single PAYE employees. These credits reduce your income tax bill directly - not just your taxable income.

What to expect from Budget 2027

Budget 2027 is due on 6 October 2026. Finance Minister Simon Harris has signalled that income tax changes are a priority, with a focus on "making work pay". The most likely changes are a further widening of the standard rate band (from EUR44,000 toward EUR46,000 or higher) and potential USC rate cuts for middle earners. We will update this calculator on budget day.