Rates and sources

Auto-enrolment (My Future Fund)

Last checked 10 October 2026. Next check 6 October 2027: Budget 2028.

Applies to employees aged 23 to 60 earning over 20,000 with no payroll pension. Contributions are calculated on gross pay up to 80,000. Employee contributions get no income tax relief; the State top-up replaces it.

Sources: gov.ie: auto-enrolment, your questions answered, My Future Fund

Benefit in kind on company cars and vans

Last checked 10 October 2026. Next check 15 November 2026: Check the Finance Bill 2026 for any BIK change; Budget 2027 announced none and the 2027 and 2028 reductions are already law.

Cars: cash equivalent is (original market value less reductions) x a percentage set by CO2 category and business kilometres (Table A; each band includes its upper limit). The general reduction applies to categories A1 to D, not E. Electric cars (category A1, 0 g/km) and electric vans get a further reduction on top. Vans: 8% of original market value less the same reductions. Amounts the employee pays the employer for the vehicle reduce the cash equivalent. Revenue lists the electric van reduction only to 2027 and the general van reduction as 5,000 in 2027 and 2,500 in 2028.

Sources: Revenue: calculating the benefit on a company car, Revenue: company car exemptions and reductions (electric cars), Revenue: cash equivalent of employer provided vans, Revenue: company van exemptions (electric vans), KPMG Budget 2027 headlines

CAO points for Leaving Certificate grades

Last checked 10 October 2026. Next check 1 June 2027: Check the CAO scale before the 2027 Leaving Certificate results, the first year redeveloped senior cycle subjects with additional assessment components are examined.

The common points scale has applied since the 2017 Leaving Certificate. The six best results from one sitting count. 25 bonus points are added to Higher Level Mathematics at H6 or above. LCVP Link Modules count as a subject. Foundation Level grades are not on the common scale; some colleges award points for Foundation Mathematics or Irish.

Sources: CAO: Leaving Certificate points calculation grid, CAO: Irish Leaving Certificate scoring

Capital Acquisitions Tax (gift and inheritance tax)

Last checked 10 October 2026. Next check 20 October 2026: Finance Bill 2026 publication: confirm the Group A, B and C thresholds from 7 October 2026.

Thresholds are lifetime limits per group. Benefits received in the same group since 5 December 1991 are added together (aggregation). The small gift exemption applies to gifts, not inheritances. Spouses and civil partners are exempt.

Sources: Revenue: Capital Acquisitions Tax thresholds, rates and aggregation, Revenue: small gift exemption, Budget 2027 Tax Policy Changes Summary

Capital Gains Tax

Last checked 10 October 2026. Next check 20 October 2026: Finance Bill 2026 publication: confirm the 31% rate for disposals from 7 October 2026.

The annual exemption of 1,270 is per person and cannot be transferred between spouses or civil partners. Development land stays at 33%.

Sources: Revenue: how to calculate CGT, Revenue: when to pay and file CGT, Budget 2027 Tax Policy Changes Summary

Central Bank mortgage measures

Last checked 10 October 2026. Next check 31 December 2026: Annual Central Bank review of the mortgage measures.

Limits in force since 1 January 2023, when the second and subsequent buyer limit went from 80% to 90% loan to value and the first-time buyer income limit went to 4 times income. Lenders can go above the limits for a share of their new lending each year (the allowance). The rules set no ceiling for one borrower who gets an exception; exception_lti is an illustration this site uses for the top of a range, not a Central Bank figure. There is no income limit for buy-to-let, where lenders look at the rent. The April 2026 amendment only exempts certain home bridging loans.

Sources: Central Bank of Ireland: What are the mortgage measures?

Child Benefit

Last checked 10 October 2026. Next check 15 January 2027: Confirm Child Benefit stays at 140 a month in 2027 and the New Baby Grant continues.

Universal monthly payment, not taxed and not means tested. Paid for children under 16, and for children aged 16, 17 and 18 in full-time education or training, or with a disability. Twins get 1.5 times the rate for each child; triplets and larger multiple births get double. A New Baby Grant of 280 per child is paid with the first month for children born or adopted on or after 1 December 2024.

Sources: Citizens Information: Child Benefit, Citizens Information: Social welfare rates 2027, Irish Times: Budget 2027 main points

Exit tax on funds and ETFs, DIRT and the Investment Account

Last checked 10 October 2026. Next check 20 October 2026: Finance Bill 2026 publication: confirm the 35% exit tax from 1 January 2027 and the Investment Account details.

Exit tax applies to Irish-domiciled funds and ETFs and equivalent EU funds. A deemed disposal is charged every 8 years on gains held. Losses cannot be offset against other gains. The Investment Account was announced in Budget 2027 and its details may change.

Sources: Revenue: investment funds and exit tax, Revenue: Deposit Interest Retention Tax (DIRT), Budget 2027 Tax Policy Changes Summary

Fair Deal (Nursing Homes Support Scheme)

Last checked 10 October 2026. Next check 10 January 2027: Confirm the January 2027 State Pension (Non-Contributory) rate of 298 a week, which sets the minimum income kept in care.

Contribution: 80% of assessable income plus 7.5% a year of assets above 36,000 (72,000 for a couple). A couple is assessed on half of their combined income and assets. The home (principal residence) counts for the first 3 years in care only. The asset part on land and property in the State can be deferred as a Nursing Home Loan. Safeguards: a person in care keeps the greater of 20% of their income or 20% of the maximum State Pension (Non-Contributory); a spouse or partner at home keeps the greater of 50% of the couple's income or that pension. Nobody pays more than the cost of care. The pension figure is the 66 to 79 personal rate.

Sources: HSE: Fair Deal scheme, HSE: Nursing Homes Support Scheme information booklet (copy hosted by a nursing home), Citizens Information: Nursing Homes Support Scheme, INOU: Budget 2026 social welfare rates (State Pension Non-Contributory)

Flat rate expense allowances

Last checked 10 October 2026. Next check 31 January 2027: Check Revenue's list for 2027 amounts; the 2026 amounts are carried forward until Revenue publishes a 2027 column.

Amounts are annual deductions from income, so relief is at the claimant's marginal rate. A claim is needed for each year (Tax and Duty Manual 05-02-20, para 7.2). Amounts for eight health and veterinary categories rose from 1 January 2023; every other amount is the same from 2021 to 2026. A 2018 to 2019 Revenue review of the regime was deferred and has not been implemented. Group and job names are lightly tidied from Revenue's CSV.

Sources: Revenue: flat rate expense allowances, Revenue: flat rate expenses list (CSV, 2021 to 2026), Revenue: flat rate expenses, how to claim, Revenue Tax and Duty Manual Part 05-02-20: deduction for expenses in employment

Health expenses tax relief

Last checked 10 October 2026. Next check 15 November 2026: Check the Finance Bill 2026 for any change to health expenses relief; Budget 2027 announced none.

Health expenses get relief at the standard rate (20%), as a credit limited to the tax you pay. Nursing home fees (24-hour on-site nursing care) are deducted from income, so relief is at the highest rate you pay, up to 40%. Amounts paid or due from health insurance, the HSE or compensation are excluded. Claims go back four years.

Sources: Revenue: health expenses, Revenue: what are qualifying health expenses, Revenue: dental expenses, Revenue: nursing home and additional nursing care expenses, Revenue: how do you claim health expenses

Help to Buy

Last checked 10 October 2026. Next check 20 October 2026: Confirm the 35,000 cap and its start date (6 or 7 October 2026) in the Finance Bill 2026.

The refund is the lowest of the cap, 10% of the purchase price (or valuation for a self-build) and the income tax plus DIRT paid in the 4 tax years before the claim. Budget 2027 raised the cap from 30,000 to 35,000 with immediate effect. Citizens Information gives the start as 6 October 2026; the Irish Examiner and Forvis Mazars give 7 October 2026. 7 October is used here until the Finance Bill confirms the date. The scheme runs to 31 December 2029.

Sources: Revenue: Help to Buy incentive, Citizens Information: Help to Buy incentive, Irish Examiner: Budget 2027 Help to Buy increase, Forvis Mazars: Property and infrastructure, Budget 2027

Income tax bands and credits

Last checked 10 October 2026. Next check 20 October 2026: Finance Bill 2026 publication: confirm the 2027 bands and credits.

Sources: Revenue: tax rates, bands and reliefs, Budget 2027 Tax Policy Changes Summary, KPMG Budget 2027 tax rates and credits

Local Property Tax

Last checked 10 October 2026. Next check 30 November 2026: Councils set their 2027 local adjustment factors this autumn; add the 2027 list once Revenue publishes it.

The value on 1 November 2025 sets the band for 2026 to 2030. Above 2.1 million no band applies: the charge is 0.0906% of the first 1.26 million, 0.25% from 1.26 million to 2.1 million and 0.3% above 2.1 million. Revenue says councils can vary the basic rate by up to 15% either way. The Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 lets councils raise it by up to 25% from the 2027 liability year; the downward limit stays at 15%.

Sources: Revenue: LPT valuation bands, rates and local adjustment factors, Citizens Information: Local Property Tax

Maternity, Paternity and Parent's Benefit

Last checked 10 October 2026. Next check 15 January 2027: Confirm the 2027 rate of 309 a week once the Social Welfare Act 2026 is signed and paid from January.

Flat weekly rates. Maternity Benefit is paid for 26 weeks (Sundays not counted), starting at least 2 and at most 16 weeks before the end of the week the baby is due. A further 16 weeks of unpaid maternity leave can follow. Paternity Benefit is 2 weeks in the first 6 months; Parent's Benefit is 9 weeks per parent before the child turns 2. Taxable, but no USC or PRSI. People with dependants get the Illness Benefit rate with increases if that is higher.

Sources: Citizens Information: Maternity Benefit, Citizens Information: Social welfare rates 2027, Citizens Information: Paternity Benefit, Citizens Information: Parent's Benefit, gov.ie: Maternity Benefit

Motor tax (private cars)

Last checked 10 October 2026. Next check 15 November 2026: Check the Finance Bill 2026 for any motor tax change; Budget 2027 announced none and a weight based tax was floated but not announced.

Private cars only. Cars first registered from 1 January 2021 are taxed on WLTP CO2, cars registered 1 July 2008 to 31 December 2020 on NEDC CO2, and cars registered before 1 July 2008 on engine size. Some cars registered between 1 January and 30 June 2008 are taxed on CO2. A half year payment is 55.5% of the annual rate and a quarterly payment 28.25%, cent disregarded. Band upper limits are inclusive (more than the previous limit, up to and including this one). Commercial vehicles are not covered. Rates unchanged since 1 January 2021; Budget 2027 made no change.

Sources: Department of Transport: Rates of duty on motor vehicles, effective 1 January 2021 (PDF via Galway County Council), Galway County Council: motor tax rates and fees, Citizens Information: motor tax rates, motortax.ie: rates and online renewal

National Childcare Scheme subsidies

Last checked 10 October 2026. Next check 1 June 2027: Confirm the start date and details of the Budget 2027 changes (2.50 universal rate, 38,500 lower threshold, new multiple child discounts and fee caps) for the 2027/28 programme year.

Universal subsidy: 2.14 an hour for up to 45 hours a week, no means test. Income-assessed subsidy: the maximum hourly rate for the child's age at or below the lower threshold, falling in a straight line to 2.14 at the upper threshold. This matches the published examples (under 1 at 34,000: 5.10; at 60,000: 2.84). Reckonable income is net family income after tax, PRSI and USC, less allowable deductions and the multiple child discount. Up to 45 hours a week if every parent works or studies, otherwise up to 20. Fee caps apply to services in Core Funding; band edges are as published by secondary guides, so the calculator only flags a fee above the higher cap at an edge.

Sources: ncs.gov.ie: Types of subsidy, Citizens Information: National Childcare Scheme, Early Childhood Ireland: NCS explainer (hourly rates by age), Irish Times: changes to NCS income thresholds, 31 August 2026, gov.ie: Budget 2027 early learning and childcare details, Irish Times: Budget 2027 childcare package

National minimum wage

Last checked 10 October 2026. Next check 15 December 2026: Ministerial order for the 2027 rate of 14.94.

Workers aged under 18, 18 and 19 are entitled to 70%, 80% and 90% of the adult rate.

Sources: Citizens Information: minimum wage

Pension tax relief limits

Last checked 10 October 2026. Next check 6 October 2027: Budget 2028.

Employee pension contributions get income tax relief only, not USC or PRSI relief, up to an age-related percentage of earnings capped at 115,000.

Sources: Revenue: tax relief on pension contributions

PRSI (Class A employees, employers and Class S)

Last checked 10 October 2026. Next check 20 October 2026: Confirm the 2027 employer lower-rate threshold of 600 a week in the Social Welfare Bill.

Rates rise by 0.15 points each October under the PRSI roadmap. Employees earning 352 a week or less pay no PRSI; a tapered credit of up to 12 a week applies between 352.01 and 424.

Sources: gov.ie: PRSI Class A rates, gov.ie: PRSI Class S rates, KPMG Budget 2027 tax rates and credits

Remote working relief

Last checked 10 October 2026. Next check 15 November 2026: Check the Finance Bill 2026 for any change to remote working relief; Budget 2027 announced none.

Section 114A TCA 1997. Allowable cost is ((bills x remote working days / days in the year) less any remote working allowance paid by the employer) x 30%, covering electricity, heating and broadband. Relief is at the highest rate of tax paid. Shared bills are split by what each person paid. Employers can instead pay up to 3.20 a remote working day tax free.

Sources: Revenue: calculate your allowable remote working costs, Revenue: what costs can you claim for

Self-assessment: Class S threshold, preliminary tax and Form 11 dates

Last checked 10 October 2026. Next check 1 July 2027: Revenue announces the 2027 ROS pay and file extension date, usually in summer.

Class S PRSI is due when reckonable self-employed income is 5,000 or more a year. Preliminary tax must be at least the lowest of 90% of this year's liability, 100% of last year's, or 105% of the year before last when paying by direct debit. Each period covers the deadlines that fall in a calendar year: the Form 11 for the year before and preliminary tax for the year itself, due by return_due (month-day), or by ros_deadline when filing and paying through ROS.

Sources: Revenue: Earned Income Tax Credit, Revenue: other rates of USC (non-PAYE surcharge), Revenue: what is preliminary tax, Revenue eBrief 034/26: ROS pay and file extension, Revenue Tax and Duty Manual 41A-01-01: chargeable persons, gov.ie: PRSI Class S rates

Solar PV: SEAI grant and the micro-generation tax exemption

Last checked 10 October 2026. Next check 15 December 2026: SEAI grant levels for 2027 (Budget 2027 announced expanded solar and battery supports) and the Finance Bill 2026 wording of the 600 euro micro-generation exemption.

The SEAI grant is 700 euro per kWp for the first 2 kWp and 200 euro per kWp from 2 to 4 kWp, up to 1,800 euro, for homes built and occupied before 2021. Profits from selling surplus electricity to the grid are exempt from income tax, USC and PRSI up to the exempt amount a year for each person named on the electricity bill, from 2022 to the end of 2028. The default yield, unit rate and export rate are typical figures for a starting point, not regulated rates.

Sources: SEAI: solar electricity grant, Revenue: Tax and Duty Manual Part 07-01-44, micro-generation of electricity, Budget 2027 Tax Policy Changes Summary

Stamp duty on property

Last checked 10 October 2026. Next check 20 October 2026: Confirm in the Finance Bill 2026 that Budget 2027 made no change to stamp duty on property.

Residential bands apply to the whole price. On a new home the duty is charged on the price excluding VAT: 13.5% on new houses, and 9% on new apartments sold from 8 October 2025 to 31 December 2030 (Budget 2026). Duty is rounded down to the whole euro. Mixed-use property, linked transactions and the 15% rate on bulk purchases of 10 or more homes are not covered by the calculator.

Sources: Revenue: stamp duty on residential property, Revenue: stamp duty on non-residential property, Revenue: VAT on property and construction

State Pension (Contributory)

Last checked 10 October 2026. Next check 15 January 2027: Replace the estimated 2027 yearly average band and deferral rates with the published DSP figures.

Rates are weekly. Total Contributions Approach (TCA): maximum rate x reckonable contributions / 2,080. Reckonable: paid and voluntary contributions, Long-Term Carer's Contributions, HomeCaring Periods and up to 520 credits, with HomeCaring Periods and credits together capped at 1,040. 520 paid contributions are needed to qualify. From 2025 to 2034 a blend of the yearly average (YA) and TCA is also worked out and the higher rate is paid; ya_share is the YA weight for people who start the pension that year. 2026 figures are from Citizens Information. 2027 personal, age 80 and qualified adult rates at age 66 are from Budget 2027; 2027 YA band and deferral rates are estimates, scaled by the same proportion as the maximum rate (309.30 / 299.30) and rounded to 10 cent.

Sources: Citizens Information: State Pension (Contributory), Citizens Information: Deferring your State Pension (Contributory), Citizens Information: Social welfare rates 2027, gov.ie: State Pension (Contributory) calculation examples 2025 to 2034, gov.ie: State Pension (Contributory)

Statutory redundancy and tax-free lump sums

Last checked 10 October 2026. Next check 6 October 2027: Budget 2028.

Statutory redundancy is 2 weeks' pay per year of reckonable service plus 1 bonus week, with weekly pay capped at 600, after at least 104 weeks of continuous service. It is tax free. Ex gratia payments are tax free up to the higher of the basic exemption, the increased exemption and SCSB, within a lifetime limit of 200,000.

Sources: gov.ie: redundancy, Revenue: basic exemption, Revenue: increased exemption, Revenue: Standard Capital Superannuation Benefit (SCSB)

SUSI student grant (2026/27 academic year)

Last checked 10 October 2026. Next check 15 January 2027: Replace the estimated January 2027 maintenance amounts (2026/27 rates plus 4.5%) with SUSI's published figures, and confirm when the 150 student contribution cut applies.

Thresholds are reckonable gross household income for 2025, which must be under the figure. They depend on the number of dependent children (under 4, 4 to 7, 8 or more) and rise per other household member in full-time further or higher education (4,950 for the special rate, band 1 and fee-only awards, 4,785 for bands 2 to 4). The adjacent rate applies when college is under 30km from home. Maintenance is paid in 9 monthly instalments. The special rate also needs a qualifying long-term social welfare payment in the household on 31 December 2025. Student contribution 2026/27: 2,500.

Sources: SUSI: Full-time undergraduate income thresholds and grant rates, SUSI: Postgraduate income thresholds and grant rates, SUSI: PLC income thresholds and grant rates, SUSI: open for 2026/27 applications, RTE: Budget 2027 education measures, Irish Times: student contribution cut by 150 in Budget 2027

Universal Social Charge

Last checked 10 October 2026. Next check 20 October 2026: Finance Bill 2026 publication: confirm the 2% band ceiling of 30,300 for 2027.

The reduced rate applies to people aged 70 or over, or holding a full medical card, with total income of 60,000 or less. Budget 2027 did not extend the medical card concession beyond 2027.

Sources: Revenue: USC rates and thresholds, Revenue: USC reduced rates, Budget 2027 Tax Policy Changes Summary

VAT rates

Last checked 10 October 2026. Next check 20 October 2026: Finance Bill 2026: check for any VAT rate changes from Budget 2027.

The 9% rate covers newspapers, sporting facilities, and since 1 July 2026 food and catering services in restaurants and cafes. The 13.5% rate covers fuel, building services and many repairs. Some goods such as most food, children's clothes and books are zero rated.

Sources: Revenue: current VAT rates

Vehicle Registration Tax (Category A cars)

Last checked 10 October 2026. Next check 20 October 2026: Confirm the 2027 band rates, whether the minimum amounts change, and the EV relief extension in the Finance Bill 2026.

VRT on a Category A car is the open market selling price (OMSP, set by Revenue) times the CO2 band rate, or the band minimum if that is higher, plus the NOx charge. Bands run from more than the previous limit up to and including the upper limit. The NOx charge is cumulative: 5 euro per mg/km up to 40, 15 euro per mg/km from 40 to 80 and 25 euro per mg/km above 80. Without satisfactory NOx evidence the charge is 4,850 euro for diesel and 600 euro for other cars. Used cars registering with an NEDC figure have it converted: diesel NEDC x 1.1405 + 12.858, other NEDC x 0.9227 + 34.554. Electric cars get relief of up to 5,000 euro where the OMSP is up to 40,000; between 40,000 and 50,000 the 5,000 is reduced by half of the OMSP above 40,000; none at 50,000 or more.

Sources: Revenue: calculating VRT, applying the tax (CO2 bands), Revenue: calculating the NOx charge, Revenue: VRT relief for electric vehicles, SIMI: VRT, including the EV relief taper, Forvis Mazars: indirect tax, Budget 2027, Irish Times: VRT change from January 2027