Ireland Personal Income Tax Rates and Bands for 2026
Ireland applies two main personal income tax rates: 20% at the standard rate and 40% on income above the applicable standard rate band. The band depends on personal and family circumstances.
| Personal circumstances | 2026 standard-rate band | Rate on balance |
|---|---|---|
| Single, widowed or surviving civil partner without qualifying children | €44,000 at 20% | 40% |
| Single person qualifying for the Single Person Child Carer Credit | €48,000 at 20% | 40% |
| Married or civil partners - one income | €53,000 at 20% | 40% |
| Married or civil partners - both with income | €53,000 at 20%, increased by up to €35,000 | 40% |
Key Tax Credits for 2026
Tax credits are deducted from the Income Tax calculated and therefore reduce the amount payable. Eligibility depends on the taxpayer's circumstances.
| Tax credit | 2026 amount |
|---|---|
| Single Person Tax Credit | €2,000 |
| Married Person / Civil Partner Tax Credit | €4,000 |
| Employee Tax Credit (maximum) | €2,000 |
| Earned Income Tax Credit (maximum) | €2,000 |
| Single Person Child Carer Credit | €1,900 |
| Home Carer Tax Credit (maximum) | €1,950 |
Universal Social Charge (USC) Rates for 2026
USC is separate from Income Tax. The standard 2026 thresholds and rates are:
| 2026 USC band | Rate |
|---|---|
| First €12,012 | 0.5% |
| Next €16,688 | 2% |
| Next €41,344 | 3% |
| Balance | 8% |
Different or reduced USC rules can apply in particular circumstances. Check Revenue guidance for eligibility and current treatment.
Corporation Tax Rates in Ireland
Ireland's general Corporation Tax rate remains 12.5% for trading income. A 25% rate applies to non-trading income such as rental and investment income and to income from specified excepted trades.
Separate Pillar Two rules apply to large multinational enterprise groups and large-scale domestic groups. Broadly, the rules target a minimum effective tax rate of 15% on a jurisdictional basis for groups within scope, generally where the €750 million consolidated-revenue test is met under the legislation.
Capital Gains Tax (CGT)
The standard Irish CGT rate is 33% for most gains. For individuals, the annual personal exemption is €1,270. Special rates and exemptions can apply to particular assets, transactions and reliefs.
Deposit Interest Retention Tax (DIRT)
DIRT is generally deducted at 33% from deposit interest paid to Irish-resident individuals. Exemptions or refunds may be available in defined circumstances, including certain cases involving older persons, permanently incapacitated persons and non-residents.
Health and Medical Expense Tax Relief
Qualifying health expenses generally receive Income Tax relief at the standard rate of 20%. Qualifying nursing-home expenses may receive relief at the taxpayer's highest Income Tax rate, up to 40%. Amounts reimbursed by insurance, a public authority or another source generally cannot also be claimed.
Tax Credits, Allowances and Reliefs
Tax credits reduce the tax calculated, while some reliefs reduce taxable income or otherwise generate a tax benefit. Ireland provides a range of reliefs depending on personal circumstances, including employment, caring responsibilities, rent, health expenses and other qualifying expenditure. Taxpayers should verify eligibility and limits with Revenue for the relevant tax year.
Self-Assessment Filing and Payment Deadlines
Under Ireland's pay-and-file system, self-assessed taxpayers generally must, by 31 October, pay preliminary tax for the current year, file the previous year's tax return and pay any balance due for the previous year.
For 2026, Revenue states that taxpayers using the Revenue Online Service (ROS) to pay and file can avail of an extension to 18 November 2026, subject to Revenue's conditions.
Official Irish Tax Resources
Information note: Tax law can depend on residence, domicile, source of income, taxpayer status, relief conditions and transaction-specific rules. This page is a general reference and should be checked against Revenue guidance and applicable legislation for a specific case.