Budget 2027
Your Take-Home Pay
Budget 2027 is announced on Tuesday 6 October 2026. Here is what is already decided, the 2026 rates it starts from, and, on the day, exactly what changed. Calculate your take-home pay →
The 2026 rates Budget 2027 starts from
These are the figures a Budget usually moves. Every 2026 rate, credit and relief, including the ones not listed here, is on the 2026 tax rates page.
| Rate, band or credit | 2026 | 2027 |
|---|---|---|
| Standard rate cut-off: single | €44,000 | 6 Oct |
| Standard rate cut-off: married, one income | €53,000 | 6 Oct |
| Standard rate cut-off: married, two incomes (maximum) | €88,000 | 6 Oct |
| Standard rate cut-off: one-parent family | €48,000 | 6 Oct |
| Higher rate of income tax | 40% | 6 Oct |
| Personal tax credit: single | €2,000 | 6 Oct |
| Personal tax credit: married | €4,000 | 6 Oct |
| Employee (PAYE) tax credit | €2,000 | 6 Oct |
| Home carer tax credit | €1,950 | 6 Oct |
| Single Person Child Carer Credit | €1,900 | 6 Oct |
| USC exemption limit | €13,000 | 6 Oct |
| USC 0.5% band: up to | €12,012 | 6 Oct |
| USC 2% band: up to | €28,700 | 6 Oct |
| USC 3% band: up to | €70,044 | 6 Oct |
| Employee PRSI from 1 January | 4.2% | 6 Oct |
| Employee PRSI from 1 October | 4.35% | 6 Oct |
Already decided for 2027: PRSI goes up again
One change to 2027 pay is already law and does not depend on the Budget. The Social Welfare (Miscellaneous Provisions) Act 2024 raises PRSI in steps every 1 October, and the next two steps apply to 2027:
| Class A PRSI | January to September 2027 | From 1 October 2027 |
|---|---|---|
| Employee | 4.35% | 4.5% |
| Employer (lower rate) | 9.15% | 9.3% |
| Employer (higher rate) | 11.4% | 11.55% |
Compared with 2026, an employee therefore pays 0.15 percentage points more PRSI across the whole of 2027: 4.35% replaces 4.2% from January to September, and 4.5% replaces 4.35% from October. The weekly thresholds below which PRSI is not charged are set separately and can change on the day. A Budget can change these rates only by amending that Act.
What to look for on the day
Budget announcements are usually framed as a headline figure: a wider band, a bigger credit, a lower USC rate. Who gains depends on which one it is. A wider standard rate band only helps people paying 40% tax, which for a single person means earning over €44,000 in 2026. A bigger tax credit helps anyone who pays at least that much tax, and nothing at all to someone whose credits already cover their whole tax bill. A change to USC reaches only people whose income gets as far as the band that moved: widening the 2% band, for example, does nothing for someone earning under its current ceiling.
What each of those would be worth at your salary, in euro, is worked through in Budget 2027 and your take-home pay. On the day, the calculator moves to the 2027 rates as soon as they are confirmed, and this page fills in the 2027 column above.
Frequently asked questions
When is Budget 2027?
Budget 2027 will be announced on Tuesday 6 October 2026. Its income tax, USC and PRSI changes normally apply to pay from 1 January 2027.
Will this page show what Budget 2027 means for my pay?
Yes. On Budget day the new rates are added to the same engine that runs the calculator, and this page then shows them beside the 2026 rates, with the change in take-home pay at a range of salaries.
Is the PRSI increase in 2027 part of Budget 2027?
No. It is already law. The Social Welfare (Miscellaneous Provisions) Act 2024 sets employee PRSI at 4.35% from 1 October 2026 and 4.5% from 1 October 2027, so it applies whatever the Budget announces, unless a later Act amends it.
Why might my first payslip in January look different?
PAYE and USC work on a cumulative basis that restarts on 1 January, so a new year's bands and credits show up on the first payslip of 2027. Revenue also sends your employer a new payroll notification for the year, which is where any change to your own credits and cut-off appears.
Curious about Budget 2027?
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