Standard rate bands for 2027
| You are | 2026 | 2027 |
|---|---|---|
| Single, widowed or surviving civil partner | €44,000 | €46,500 |
| One-parent family (Single Person Child Carer Credit) | €48,000 | €50,500 |
| Married or civil partners, one income | €53,000 | €55,500 |
| Married or civil partners, two incomes | €53,000 + up to €35,000 | €55,500 + up to €37,500 |
For a couple where both work, the band rises by the lower of the second income and €37,500, so a couple can have up to €93,000 taxed at 20% between them (€88,000 in 2026). The increase belongs to the second earner and cannot be moved to the first.
The rates themselves did not change: 20% and 40%.
What you pay at common salaries
Income tax for a single PAYE employee under 65 with the personal and employee credits, before USC and PRSI.
| Salary | Taxed at 40% in 2027 | Income tax 2026 | Income tax 2027 | Saving |
|---|---|---|---|---|
| €30,000 | €0 | €2,000 | €1,750 | +€250 |
| €40,000 | €0 | €4,000 | €3,750 | +€250 |
| €50,000 | €3,500 | €7,200 | €6,450 | +€750 |
| €60,000 | €13,500 | €11,200 | €10,450 | +€750 |
| €80,000 | €33,500 | €19,200 | €18,450 | +€750 |
| €100,000 | €53,500 | €27,200 | €26,450 | +€750 |
Above €44,000 the saving stops growing at €750: €2,500 moved from 40% to 20% is worth €500, and the higher credits €250. See your own figure in the Budget 2027 calculator.
How the bands have moved
| Tax year | Single | One-parent family | Married, one income |
|---|---|---|---|
| 2022 | €36,800 | €40,800 | €45,800 |
| 2023 | €40,000 | €44,000 | €49,000 |
| 2024 | €42,000 | €46,000 | €51,000 |
| 2025 | €44,000 | €48,000 | €53,000 |
| 2026 | €44,000 | €48,000 | €53,000 |
| 2027 | €46,500 | €50,500 | €55,500 |
The single band has gone from €36,800 in 2022 to €46,500 in 2027. It did not move for 2026.
Aged 65 or over
If you are 65 or over you may pay no income tax at all, whatever your band: the exemption limit is €18,000 for a single person and €36,000 for a couple in 2026, with more for dependent children. Budget 2027 did not announce a change to these limits. Our salary calculator applies them, and marginal relief just above them, when you choose your age.
Where this comes from
Bands 2022 to 2026: Revenue, Tax rates, bands and reliefs. 2027: Department of Finance, Budget 2027: Tax Policy Changes, section 2.1. Tax figures: our salary calculator, which matches the Department's own worked examples. Checked on 6 October 2026.
Tax bands 2027: common questions
When do you start paying 40% tax in Ireland in 2027?
Above €46,500 for a single person, €50,500 for a one-parent family and €55,500 for a married couple with one income. A couple with two incomes can have up to €93,000 at 20%.
Did the tax rates change in Budget 2027?
No. The rates stay at 20% and 40%. What changed is how much of your income is taxed at 20%: €2,500 more for everyone.
How much will I save from the new tax band?
If you earn more than €44,000 as a single person, €2,500 of your income moves from 40% to 20%, saving €500 a year. Together with the higher credits that is €750 less income tax.
When do the new tax bands start?
On 1 January 2027. Your employer applies them from your first payslip of the year, using the Tax Credit Certificate Revenue sends them.