Budget 2027 was announced on Tuesday 6 October 2026. The standard rate band rises by €2,500 to €46,500 for a single person, the Personal, Employee and Earned Income credits each rise by €125 to €2,125, and the USC 2% band now runs to €30,300. Enter your salary to see what that changes in your pay from 1 January 2027.
How it's calculated
The calculator runs your salary through today's rules and the confirmed 2027 rules side by side. PRSI is held at 4.35% in both columns, so the difference shown is the Budget alone. Married couples with two incomes get the €55,500 band plus up to €37,500 for the lower earner (€93,000 at most), and USC and PRSI are charged on each person separately. Add the rent you pay to include the Rent Tax Credit (up from €1,000 to €1,150, or €2,000 to €2,300 for couples), and tick the Home Carer Tax Credit if one spouse cares at home (up from €1,950 to €2,050). Every figure comes from the Department of Finance's Budget 2027 tax book.
What a single employee gains
On €50,000 a year, income tax falls from €7,200 to €6,450 and USC from €1,033 to €1,017, a combined saving of €766. The wider band is worth €500 to anyone earning over €46,500, and the credit rises add €250 for every employee with enough tax to use them. The USC change is worth at most €16 a year to a single earner.
Other Budget 2027 measures
The Capital Gains Tax rate falls from 33% to 31% for disposals from 7 October 2026, and the exit tax on ETFs and life assurance policies falls from 38% to 35% from 1 January 2027. Capital Acquisitions Tax thresholds rise to €420,000, €44,000 and €22,000 from 7 October 2026, the Help to Buy limit rises from €30,000 to €35,000, and VRT rises by 1 percentage point on every CO2 band above 80 g/km from 1 January 2027. The relevant calculators on this site use the new figures.
Try it with your own numbers. Free, runs entirely in your browser — nothing you enter is sent anywhere.
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