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Guide · 2027 rates
Budget 2027: what it means for your pay
The changes that matter for a worker on PAYE, with real take-home figures.
Budget 2027 was announced on 6 October 2026. Most of the income tax, USC and tax credit changes start on 1 January 2027.
The changes that affect your pay
- A wider 20% tax band. A single person pays the lower 20% rate on the first €46,500 of pay. It was €44,000, so €2,500 more of your pay is taxed at the lower rate.
- Bigger tax credits. The personal tax credit and the employee (PAYE) tax credit each go up by €125, to €2,125.
- A wider USC band. The 2% USC band now runs up to €30,300. It was €28,700.
- PRSI keeps rising. Employee PRSI is 4.35% from 1 October 2026 and goes up to 4.5% on 1 October 2027.
What it means in euro
Take-home pay for a single person on PAYE with no pension. Tap a salary for the full breakdown.
| Salary | Take-home 2026 | Take-home 2027 | Difference |
|---|---|---|---|
| €30,000 | €26,296 | €26,514 | +€218 |
| €40,000 | €33,572 | €33,778 | +€206 |
| €50,000 | €39,648 | €40,339 | +€691 |
| €60,000 | €44,925 | €45,601 | +€676 |
| €80,000 | €54,979 | €55,625 | +€646 |
| €100,000 | €64,532 | €65,148 | +€616 |
Anyone earning more than €46,500 gains the full €500 from the wider 20% band (20% of the extra €2,500). The bigger credits are worth €250 to every employee who pays enough tax to use them. The PRSI rise takes a little back, and more of it from higher earners.
Try the calculators
More guides
- Income tax rates and bands
- USC rates
- PRSI rates
- Tax credits
- Claim tax back
- Remote working relief
- Health expenses relief
- Tuition fees relief
- Emergency tax refund
Questions
When do the changes start?
The new tax band, tax credits and USC band start on 1 January 2027. The PRSI rise to 4.5% starts on 1 October 2027.
Does this apply to me if I am married or self-employed?
The table is for a single person on PAYE. Married couples and civil partners have a different 20% band, and self-employed people pay different PRSI and use different credits. See the tax bands guide.
Figures follow the Budget 2027 announcement (6 October 2026) and published summaries, last checked 23 October 2026. This is a general guide, not tax advice. Check revenue.ie for your own situation.