irish·finances

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Sources & citations

Every tax figure on the site is anchored to an authoritative source — mostly Revenue.ie and gov.ie. Citations are flagged as stale after 90 days; an automated check runs against each URL to detect changes in the source content.

FigureValueTax yearLast verified
Pension contribution age-based limits15% (<30) → 40% (60+) of capped earnings20262026-05-01 (11d)Source
Benefit-in-kind — Revenue overviewEmployer-paid health insurance, company cars, etc. add notional pay to taxable income20262026-05-01 (11d)Source
TaxSaver Commuter Ticket schemeSalary sacrifice for annual public transport ticket — saves PAYE+USC+PRSI20262026-05-01 (11d)Source
Cycle to Work schemeSalary sacrifice up to €1,250 / €1,500 / €3,000 (cargo) every 4 years20262026-05-01 (11d)Source
RSUs — Revenue tax treatmentVest value taxed as employment income; further gains taxed as CGT (33%)20262026-05-01 (11d)Source
ESPP — Revenue tax treatmentDiscount taxed as Income Tax + USC + PRSI via PAYE from 1 Jan 202420262026-05-01 (11d)Source
Budget 2026 — Citizens Information summary—20262026-05-01 (11d)Source
Mortgage Interest Tax Credit (2025–2026)Up to €1,250 — extended in Budget 2026 to cover 2026 tax year20262026-05-01 (11d)Source
Revenue myAccount — Statement of Liability—20262026-05-01 (11d)Source
4-year rule for back-claiming refundsClaims must be filed within 4 years of the tax year end20262026-05-01 (11d)Source
Medical & Dental Expenses Relief20% standard / 40% nursing home20262026-05-01 (11d)Source
Single Person Child Carer Credit€1,90020262026-05-01 (11d)Source
Home Carer Tax Credit€1,950 (taper from €7,200, gone at €11,100)20262026-05-01 (11d)Source
Rent Tax Credit20% relief, max €1,000 single / €2,000 jointly — extended to 202820262026-05-01 (11d)Source
Employee (PAYE) Tax Credit€2,000 (capped at 20% of PAYE income if under €10k)20262026-05-01 (11d)Source
Personal Tax Credit€2,000 single / €4,000 jointly assessed20262026-05-01 (11d)Source
USC rates and bands0.5% / 2% / 3% / 8% — 2% band cap raised to €28,700 in Budget 202620262026-05-01 (11d)Source
Rent-a-Room relief€14,000 tax-free20262025-10-15 (209d)Source
Tax Residency rules183 days in year, or 280 over two20262025-10-15 (209d)Source
Emergency Tax basis—20262025-10-15 (209d)Source
PPS Number application—20262025-10-15 (209d)Source
Small Gift Exemption€3,000 per donor per year20262025-10-15 (209d)Source
CAT Group A threshold (parent → child)€400,00020262025-10-15 (209d)Source
Deemed Disposal — 8-year ruleEvery 8 years from acquisition20262025-10-15 (209d)Source
ETF / Investment Undertaking exit tax41%20262025-10-15 (209d)Source
CGT annual exemption€1,27020262025-10-15 (209d)Source
Capital Gains Tax rate33%20262025-10-15 (209d)Source
PRSI Class A rate4.25%20262025-10-15 (209d)Source
PAYE standard rate band — married, one income€53,00020262025-10-15 (209d)Source
PAYE standard rate band — single€44,00020262025-10-15 (209d)Source