Irish money
Budget 2027 take-home pay comparison
2026 beside Budget 2027, with the change per week, month and year.
Last updated: October 2026
How to use it
- Choose single, married with one income, or married with two incomes.
- Enter the yearly salary, and the second salary when there are two incomes.
- Read 2026 beside Budget 2027. The 2027 column is pending the Finance Act.
How it's calculated
Both columns use the same take-home calculation as the 2026 and 2027 buttons on the take-home calculator. Income tax is 20% up to the standard-rate cut-off and 40% after that. The personal credit and the employee credit come off the tax and cannot turn it into a refund. USC uses that year’s bands. PRSI in the 2026 column is Class A at 4.35% (the rate from 1 October 2026). The 2027 column uses 4.5% from 1 October 2027, which is the figure in the Budget distributional tables and is pending the Finance Act.
A single person’s 2026 cut-off is €44,000.00, with a personal credit of €2,000.00 and an employee credit of €2,000.00. Budget 2027 publishes a single cut-off of €46,500.00, a personal credit of €2,125.00 and an employee credit of €2,125.00. The married one-income cut-off moves from €53,000.00 to €55,500.00. Rent tax credit, pensions and the home carer credit are not in these columns.
Worked examples
A single salary of €40,000 in the 2026 column: income tax €4,000.00, USC €732.82, PRSI €1,740.00, take-home €33,527.18 a year, €2,793.93 a month and €644.75 a week.
The same salary in the 2027 column: income tax €3,750.00, USC €716.82, PRSI €1,800.00, take-home €33,733.18. The change is €206.00 a year, €17.17 a month and €3.96 a week. The 2027 column is pending the Finance Act.
A pay packet from January to September 2026 used Class A PRSI at 4.2%, not the 4.35% in this comparison. The take-home calculator can switch that earlier rate. This page keeps one rate on each column so the two years can be read side by side.
Sources
Revenue: tax relief charts for 2026, Department of Finance: Budget 2027 tax policy changes, Department of Social Protection: Class A PRSI.
I check these figures after each Budget or Finance Act and when a rate changes. The calculation runs in this browser. Nothing you type is stored or uploaded. Corrections: [email protected].
Questions
Is the 2027 column the law yet?
Budget 2027 published the bands, credits and the later PRSI step. Revenue’s budget page says a Finance Bill has to pass before the changes are law. The 2026 column uses the rates in force for 2026.
Why does PRSI differ between the columns?
The 2026 column uses 4.35%, the Class A employee rate from 1 October 2026. The 2027 column uses 4.5% from 1 October 2027, the rate in the Budget distributional tables. That 4.5% step is not yet a rate the Department of Social Protection has put in force.
Does this include the rent tax credit?
No. The rent tax credit is a separate claim. It reduces income tax and it does not reduce USC or PRSI. The take-home figures here are before that credit.
What about USC for people over 70?
The reduced USC rate for people aged 70 or over, and for full medical-card holders under €60,000, is not applied. The columns use the standard USC bands.
Are my salaries stored?
No. The salaries stay in this browser. Nothing is uploaded.