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Reference · Tax refunds
Income tax bands and tax credits, 2022 to 2026
Revenue's own figures for each year, in one place. Handy when you are checking an earlier year.
When you claim tax back for an earlier year, that year's figures apply. These tables are copied from Revenue's published charts (retrieved 25 October 2026). Income tax is 20% on income up to the standard rate band and 40% above it.
Standard rate bands
| Personal circumstances | 2026 € | 2025 € | 2024 € | 2023 € | 2022 € |
|---|---|---|---|---|---|
| Single or widowed or surviving civil partner, without qualifying children | €44,000 @ 20%, balance @ 40% | €44,000 @ 20%, balance @ 40% | €42,000 @ 20%, balance @ 40% | €40,000 @ 20%, balance @ 40% | €36,800 @ 20%, balance @ 40% |
| Single or widowed or surviving civil partner, qualifying for Single Person Child Carer Credit | €48,000 @ 20%, balance @ 40% | €48,000 @ 20%, balance @ 40% | €46,000 @ 20%, balance @ 40% | €44,000 @ 20%, balance @ 40% | €40,800 @ 20%, balance @ 40% |
| Married or in a civil partnership (one spouse or civil partner with income) | €53,000 @ 20%, balance @ 40% | €53,000 @ 20%, balance @ 40% | €51,000 @ 20%, balance @ 40% | €49,000 @ 20%, balance @ 40% | €45,800 @ 20%, balance @ 40% |
| Married or in a civil partnership (both spouses or civil partners with income) | €53,000 @ 20% (with an increase of 35,000 max), balance @ 40% | €53,000 @ 20% (with an increase of 35,000 max), balance @ 40% | €51,000 @ 20% (with an increase of 33,000 max), balance @ 40% | €49,000 @ 20% (with an increase of €31,000 max), balance @ 40% | €45,800 @ 20% (with an increase of €27,800 max), balance @ 40% |
Revenue's note: The increase in the rate band is capped at the lower of €35,000 or the income of the lower earner. This increase cannot be transferred between spouses or civil partners.
Tax credits, allowances and reliefs
Amounts in euro a year. "Rent Tax Credit" shows the most you can claim, and the credit cannot be more than your income tax bill.
| Personal circumstances | 2026 € | 2025 € | 2024 € | 2023 € | 2022 € |
|---|---|---|---|---|---|
| Single Person | 2,000 | 2,000 | 1,875 | 1,775 | 1,700 |
| Married Person or Civil Partner | 4,000 | 4,000 | 3,750 | 3,550 | 3,400 |
| Widowed Person or Surviving Civil Partner with dependent child(ren) | 2,000 | 2,000 | 1,875 | 1,775 | 1,700 |
| Widowed Person or Surviving Civil Partner without dependent child(ren) | 2,540 | 2,540 | 2,415 | 2,315 | 2,240 |
| Widowed Person or Surviving Civil Partner - bereavement year | 4,000 | 4,000 | 3,750 | 3,550 | 3,400 |
| Widowed Parent 1st year after death | 3,600 | 3,600 | 3,600 | 3,600 | 3,600 |
| Widowed Parent 2nd year after death of spouse or civil partner | 3,150 | 3,150 | 3,150 | 3,150 | 3,150 |
| Widowed Parent 3rd year after death of spouse or civil partner | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 |
| Widowed Parent 4th year after death of spouse or civil partner | 2,250 | 2,250 | 2,250 | 2,250 | 2,250 |
| Widowed Parent 5th year after death of spouse or civil partner | 1,800 | 1,800 | 1,800 | 1,800 | 1,800 |
| Single Person Child Carer Credit | 1,900 | 1,900 | 1,750 | 1,650 | 1,650 |
| Age Tax Credit if single, widowed or surviving civil partner | 245 | 245 | 245 | 245 | 245 |
| Age Tax Credit if married or in a civil partnership | 490 | 490 | 490 | 490 | 490 |
| Home Carer's Tax Credit (max.) | 1,950 | 1,950 | 1,800 | 1,700 | 1,600 |
| Employed Person taking care of an incapacitated individual (max.) | 75,000 | 75,000 | 75,000 | 75,000 | 75,000 |
| Employee PAYE Tax Credit | 2,000 | 2,000 | 1,875 | 1,775 | 1,700 |
| Earned Income Tax Credit (max.) | 2,000 | 2,000 | 1,875 | 1,775 | 1,700 |
| Incapacitated Child Tax Credit | 3,800 | 3,800 | 3,500 | 3,300 | 3,300 |
| Dependent Relative | 305 | 305 | 245 | 245 | 245 |
| Dependent Relative Income Limit | 18,548 | 18,028 | 17,404 | 16,780 | 16,156 |
| Blind Tax Credit - single person | 1,950 | 1,950 | 1,650 | 1,650 | 1,650 |
| Blind Tax Credit - one spouse or civil partner blind | 1,950 | 1,950 | 1,650 | 1,650 | 1,650 |
| Blind Tax Credit - both spouses or civil partners blind | 3,900 | 3,900 | 3,300 | 3,300 | 3,300 |
| Guide Dog - allowance | 825 | 825 | 825 | 825 | 825 |
| Rent Tax Credit - single person (max) | 1,000 | 1,000 | 1,000 | 500 | 500 |
| Rent Tax Credit - jointly assessed married couple or civil partners (max) | 2,000 | 2,000 | 2,000 | 1,000 | 1,000 |
| Mortgage Interest Tax Credit | 1,250 (max) | 1,250 (max) | 1,250 (max) | 0 | 0 |
| Tax Rate: Schedule F (WH = Withholding Tax) | 25% WH | 25% WH | 25% WH | 25% WH | 25% WH |
| Max. liability on deposit interest | 33% | 33% | 33% | 33% | 33% |
USC rates by year
2026
| Part of your income | USC rate |
|---|---|
| First €12,012 | 0.5% |
| Next €16,688 | 2% |
| Next €41,344 | 3% |
| Balance | 8% |
2025
| Part of your income | USC rate |
|---|---|
| First €12,012 | 0.5% |
| Next €15,370 | 2% |
| Next €42,662 | 3% |
| Balance | 8% |
2024
| Part of your income | USC rate |
|---|---|
| First €12,012 | 0.5% |
| Next €13,748 | 2% |
| Next €44,284 | 4% |
| Balance | 8% |
2023
| Part of your income | USC rate |
|---|---|
| First €12,012 | 0.5% |
| Next €10,908 | 2% |
| Next €47,124 | 4.5% |
| Balance | 8% |
2022
| Part of your income | USC rate |
|---|---|
| First €12,012 | 0.5% |
| Next €9,283 | 2% |
| Next €48,749 | 4.5% |
| Balance | 8% |
What changes from 2027
Budget 2027 plans a wider 20% band and bigger credits from 1 January 2027, still to pass into law. See the 2027 bands and the 2027 credits.
Checking an earlier year? Start with the claim tax back guide, the 2022 deadline and the free refund finder.
Try the calculators
More guides
- Budget 2027 changes
- Income tax rates and bands
- USC rates
- PRSI rates
- Tax credits
- Claim tax back
- 2022 refund deadline
- Refund finder
- Flat rate expenses
- Remote working relief
- Health expenses relief
- Tuition fees relief
- Emergency tax refund
- Claim pack
Questions
Which year's figures apply to my claim?
Each tax year is claimed separately, and each uses that year's bands, credits and rates. Use the column for the year you are claiming.
Where do these figures come from?
They are copied from Revenue's tables of rates, bands and credits and its USC rates page. Nothing here is rounded or adjusted.
How far back can I claim?
Revenue allows the last four years, and claims for 2022 must be made by 31 December 2026.
What does "(max)" mean next to the mortgage interest tax credit?
Revenue shows the credit as 1,250 (max) for 2024, 2025 and 2026, and 0 for 2022 and 2023. Check Revenue's own page for who can claim it.
Source: Revenue, tax rates, bands and credits and USC standard rates and thresholds, retrieved 25 October 2026. A general guide, not tax advice. Check revenue.ie for your own situation.