Nine households, a year at a time
Single, renting, earning €40,000
- Income tax and USC
- +€266
- Rent Tax Credit, €1,000 → €1,150
- +€150
Single, earning €60,000
- Income tax and USC
- +€766
The most a single earner gains from the tax changes: anyone above €46,500 gets the same.
Couple, both working, €50,000 + €40,000
- Income tax and USC
- +€932
Couple, both on €50,000, child in childcare
- Income tax and USC
- +€1,532
- Childcare fee cap, €735 → €550 a month
- +€2,220
Childcare: the Government's own figure, up to €2,220 a year for a family paying today's maximum fee for a child up to senior infants; the start date of the cap has not been confirmed yet.
Married, one income of €65,000
- Income tax and USC
- +€891
One-parent family, earning €35,000
- Income tax and USC
- +€266
Full-time on the minimum wage
- Pay rise to €14.94 an hour, after tax
- +€1,430
39 hours a week: €1,602 more before tax, and the wider 2% USC band keeps it out of the 3% rate.
Pensioner living alone, full State Pension
- State Pension, +€10 a week
- +€520
- Living Alone Increase, +€3 a week
- +€156
Plus €5 a week more Fuel Allowance during the heating season, if you get it.
On Jobseeker's Allowance
- +€10 a week on the maximum rate
- +€520
From January 2027. Child Support Payment also rises by €6 a week for each child.
For a figure for your own pay, put it into the Budget 2027 calculator, married, single or a one-parent family.
How these are worked out
Income tax and USC come from our salary calculator, run once with the 2026 rates and once with the Budget 2027 rates. PRSI is 4.35% in both, so the difference is the Budget's alone; PRSI then rises to 4.5% on 1 October 2027, a change decided before this Budget. Each example assumes the standard credits for that household and no pension contribution.
Welfare and the Rent Tax Credit are the announced weekly or yearly increases, counted for a full year from January 2027. They assume you already get that payment or credit, at the maximum rate.
Who gains least: people whose income tax is already nil. A single person on €20,000 gets nothing from the tax changes, because their credits already cover all their income tax. See tax credits 2027 and welfare rates 2027 for the full figures.
Where this comes from
Tax: Department of Finance, Budget 2027: Tax Policy Changes. Welfare and childcare: Your guide to Budget 2027 and Citizens Information, Budget 2027. Checked on 6 October 2026.
Who gains: common questions
Who gains most from Budget 2027?
Couples where both earn above €46,500, who get €766 each from the tax changes, and families paying the maximum childcare fee, who can save up to €2,220 a year from the new €550 cap.
How much better off is a single person after Budget 2027?
€766 a year above €46,500, about €64 a month. Between about €30,000 and €44,000 it is about €250 to €270, from the higher tax credits.
How much more will pensioners get in 2027?
The State Pension rises by €10 a week, €520 a year. Someone living alone also gets €3 a week more Living Alone Increase, and Fuel Allowance rises by €5 a week.
Does everyone gain from Budget 2027?
No. If your income tax is already nil, the higher credits make no difference, and Child Benefit was not increased.