Figures checked 13 Nov 20261 figure in our registerNext review 1 Jan 2027CorrectionsReport an error
Rate tables to embed, kept up to date for you
The Irish Group A inheritance threshold is €420,000 today (€400,000 before 7 October 2026), and the full UK State Pension is £241.30 a week. Figures like these change every year, and a page that hard-codes them goes out of date. Paste one of these tables into your page once: it shows the current figure, the date we checked it and the official source, and it changes when the rule changes.
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Irish income tax bands and credits, 2026 and 2027
| 2026 | 2027 (Budget 2027) | |
|---|---|---|
| Standard rate band, single | €44,000 | €46,500 |
| Standard rate band, single parent | €48,000 | €50,500 |
| Standard rate band, married, one income | €53,000 | €55,500 |
| Married, two incomes: increase up to | €35,000 | €37,500 |
| Personal tax credit (single) | €2,000 | €2,125 |
| Employee (PAYE) tax credit | €2,000 | €2,125 |
| Earned income tax credit | €2,000 | €2,125 |
| Home carer tax credit | €1,950 | €2,050 |
| Single person child carer credit | €1,900 | €1,900 |
Income tax is 20% up to the band and 40% above it. 2027 figures are Budget 2027’s, effective 1 January 2027.
Typically embedded by: Accountants, payroll and HR pages, credit unions, Irish money blogs
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<p style="font-size:13px;margin:4px 0 0">Irish income tax bands and credits, 2026 and 2027 by <a href="https://decisionscalc.com/rate-tables/">DecisionsCalc</a></p>Universal Social Charge (USC) rates, 2026 and 2027
| Band | 2026 | 2027 (Budget 2027) |
|---|---|---|
| Band 1 | 0.5% €0 to €12,012 | 0.5% €0 to €12,012 |
| Band 2 | 2% €12,012 to €28,700 | 2% €12,012 to €30,300 |
| Band 3 | 3% €28,700 to €70,044 | 3% €30,300 to €70,044 |
| Band 4 | 8% above €70,044 | 8% above €70,044 |
No USC if total income is €13,000 or less.
Typically embedded by: Accountants, payroll pages, Irish money blogs
<iframe data-dc-embed src="https://decisionscalc.com/embed/rates/ireland-usc-2026-2027/" width="100%" height="316" style="border:0;max-width:640px" loading="lazy" title="Universal Social Charge (USC) rates, 2026 and 2027 by DecisionsCalc"></iframe>
<p style="font-size:13px;margin:4px 0 0">Universal Social Charge (USC) rates, 2026 and 2027 by <a href="https://decisionscalc.com/rate-tables/">DecisionsCalc</a></p>Irish gift and inheritance tax (CAT) thresholds
| Group | From 7 October 2026 | 2 October 2024 to 6 October 2026 |
|---|---|---|
| Group A (a child from a parent) | €420,000 | €400,000 |
| Group B (brother, sister, niece, nephew, grandchild, parent) | €44,000 | €40,000 |
| Group C (everyone else) | €22,000 | €20,000 |
CAT is 33% on the amount above the threshold. Gifts of up to €3,000 a year from any one person are exempt (small gift exemption). Gifts and inheritances between spouses or civil partners are exempt.
Typically embedded by: Solicitors, probate and estate planning pages, farm advisers
<iframe data-dc-embed src="https://decisionscalc.com/embed/rates/ireland-cat-thresholds/" width="100%" height="278" style="border:0;max-width:640px" loading="lazy" title="Irish gift and inheritance tax (CAT) thresholds by DecisionsCalc"></iframe>
<p style="font-size:13px;margin:4px 0 0">Irish gift and inheritance tax (CAT) thresholds by <a href="https://decisionscalc.com/rate-tables/">DecisionsCalc</a></p>Irish capital gains tax rate and exemption
| Figure | |
|---|---|
| Rate on most gains from 7 October 2026 | 31% |
| Rate before 7 October 2026 | 33% |
| Personal exemption each year | €1,270 |
| Pay by (gains 1 January to 30 November) | 15 December |
| Pay by (gains in December) | 31 January next year |
Development land stays at 33%. Exit tax on funds and ETFs is separate.
Typically embedded by: Accountants, solicitors, estate agents, investment blogs
<iframe data-dc-embed src="https://decisionscalc.com/embed/rates/ireland-cgt/" width="100%" height="354" style="border:0;max-width:640px" loading="lazy" title="Irish capital gains tax rate and exemption by DecisionsCalc"></iframe>
<p style="font-size:13px;margin:4px 0 0">Irish capital gains tax rate and exemption by <a href="https://decisionscalc.com/rate-tables/">DecisionsCalc</a></p>Irish Rent Tax Credit by year
| Year | Single | Jointly assessed couple | Claim by |
|---|---|---|---|
| 2022 | €500 | €1,000 | 31 December 2026 |
| 2023 | €500 | €1,000 | 31 December 2027 |
| 2024 | €1,000 | €2,000 | 31 December 2028 |
| 2025 | €1,000 | €2,000 | 31 December 2029 |
| 2026 | €1,000 | €2,000 | 31 December 2030 |
20% of rent paid, up to the amount shown and never more than your income tax for the year. Budget 2027 proposes €1,150 / €2,300 for 2027 (Finance Bill, not yet law on the date checked).
Typically embedded by: Student unions and accommodation offices, tenant charities, letting agents
<iframe data-dc-embed src="https://decisionscalc.com/embed/rates/ireland-rent-tax-credit/" width="100%" height="354" style="border:0;max-width:640px" loading="lazy" title="Irish Rent Tax Credit by year by DecisionsCalc"></iframe>
<p style="font-size:13px;margin:4px 0 0">Irish Rent Tax Credit by year by <a href="https://decisionscalc.com/rate-tables/">DecisionsCalc</a></p>UK State Pension and voluntary National Insurance rates
| 2026–27 | 2027–28 (announced) | |
|---|---|---|
| Full new State Pension, a week | £241.30 | £250.70 |
| Voluntary Class 3, a week | £18.40 | £19.05 |
| Voluntary Class 2, a week (not for time abroad from 2026–27) | £3.65 | £3.80 |
| One year of Class 3 | £956.80 | £990.60 |
35 qualifying years give the full new State Pension; 10 are needed for any. 2027–28 rates were announced at Budget 2026 and apply once the regulations are made.
Typically embedded by: Expat associations and publications, emigrant support bodies, advisers with expat clients
<iframe data-dc-embed src="https://decisionscalc.com/embed/rates/uk-state-pension-voluntary-ni/" width="100%" height="316" style="border:0;max-width:640px" loading="lazy" title="UK State Pension and voluntary National Insurance rates by DecisionsCalc"></iframe>
<p style="font-size:13px;margin:4px 0 0">UK State Pension and voluntary National Insurance rates by <a href="https://decisionscalc.com/rate-tables/">DecisionsCalc</a></p>How the tables stay current
- Each table is built from the code our calculators run, so the table and the calculator never disagree.
- Every figure has a row in our figure register with its official source and the date we read it; the date shown is the oldest of those reads.
- When a rate changes (1 January in Ireland, 6 April in the UK, Budget day), we update the code, and every embedded table shows the new figure after our next deploy.
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