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Guide · 2027 rates
Income tax rates and bands in Ireland for 2027
Two rates, one cut-off point, and how it works out on a real salary.
Ireland has two income tax rates. You pay 20% on the first part of your income and 40% on the rest. The point where it changes is called the standard rate cut-off point.
| Rate | Applies to (single person, 2027) |
|---|---|
| 20% | Your first €46,500 of income |
| 40% | Everything above €46,500 |
The 20% band for different households
| Situation | 2027 band at 20% |
|---|---|
| Single person | €46,500 |
| Married couple or civil partners, one income | €55,500 |
| Married couple or civil partners, two incomes | €55,500 plus the lower earner's income (up to €37,500 extra), so up to €93,000 together |
A worked example
A single person earning €60,000 pays 20% on €46,500 (€9,300) and 40% on the other €13,500 (€5,400). That is €14,700 before credits. Tax credits of €4,250 (the personal and employee credits, €2,125 each) come off, leaving about €10,450 income tax. USC and PRSI are charged on top.
See what you keep in the take-home pay calculator.
Try the calculators
More guides
- Budget 2027 changes
- USC rates
- PRSI rates
- Tax credits
- Claim tax back
- Remote working relief
- Health expenses relief
- Tuition fees relief
- Emergency tax refund
Questions
What was the 20% band before?
In 2026 the single person band was €44,000. Budget 2027 raised it by €2,500 to €46,500.
Do pension contributions change my band?
Pension contributions come off your pay before income tax, so they can bring more of your pay under the lower 20% rate. They do not reduce USC or PRSI.
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.