Budget 2027 take home pay calculator
Budget 2027 was announced on 6 October 2026. Enter your salary to see your 2027 take-home pay after PAYE, USC and PRSI next to 2026, single or married. The 2026 calculator is the tax year in force today.
Your take-home pay
Take-home pay · 2027
€37,409.00 a year
€3,117.42 a month · €1,438.81 a fortnight · €719.40 a week
You keep 83% of your salary.
| Item | Per year |
|---|---|
| Salary | €45,000.00 |
| Income tax (PAYE) | −€4,750.00 |
| USC | −€866.82 |
| PRSI | −€1,974.18 |
| Take-home pay | €37,409.00 |
Tax, USC and PRSI together: €7,591.00 a year.
2027 figures use the Budget 2027 announcements of 6 October 2026. They become law with the Finance Act, so they can still change.
The estimate works from 52 equal weekly payments. If you are paid monthly or fortnightly, your employer works out PRSI on each pay period, so pay near the PRSI credit band (€352.01 to €424 a week) can come out a few euro different.
Budget 2027 compared with 2026, per year
In 2027 you take home €399 more a year.
| Item | 2026 | 2027 | Change |
|---|---|---|---|
| Income tax (PAYE) | €5,200.00 | €4,750.00 | −€450.00 |
| USC | €882.82 | €866.82 | −€16.00 |
| PRSI | €1,906.97 | €1,974.18 | +€67.21 |
| Take-home pay | €37,010.21 | €37,409.00 | +€398.79 |
Tax lines show what you pay, so a minus sign is a saving. PRSI is higher in 2027 for anyone who pays it: the employee rate rises to 4.5% from 1 October 2027. That rise was agreed before the Budget and is not part of it.
How this is calculated: every step, rule and Revenue source
What Budget 2027 changes for your pay
Budget 2027 was announced on 6 October 2026. For people on a salary, three things change: the band taxed at 20% grows by €2,500, the main tax credits rise by €125, and the top of the 2% USC band moves from €28,700 to €30,300. All of it starts on 1 January 2027 and becomes law when the Finance Act is passed, so the figures can still change. The calculator above takes your salary and shows 2027 next to 2026, using the Department of Finance's published numbers.
The numbers that change in 2027
| Item | 2026 | 2027 |
|---|---|---|
| Income tax rates | 20% and 40% | No change |
| Standard-rate band, single | €44,000 | €46,500 |
| Standard-rate band, married, one income | €53,000 | €55,500 |
| Standard-rate band, married, two incomes | €53,000 plus the lower income up to €35,000 | €55,500 plus the lower income up to €37,500 |
| Personal tax credit, single | €2,000 | €2,125 |
| Personal credit, married couple | €4,000 | €4,250 |
| Employee tax credit | €2,000 | €2,125 |
| Home Carer Tax Credit | €1,950 | €2,050 |
| USC 2% band ends at | €28,700 | €30,300 |
| Other USC rates and bands | 0.5% to €12,012, 3% to €70,044, 8% above | No change |
| Employee PRSI, Class A | 4.2% to 30 September, 4.35% from 1 October | 4.35% to 30 September, 4.5% from 1 October |
The married credit of €4,250 is twice the single credit. The Department of Finance does not print it, but its worked examples for couples only add up with it.
PRSI is not a Budget measure. The rise to 4.5% was agreed before the Budget, and it takes back part of the tax cut for anyone who pays PRSI. Also announced, and outside the calculator: the national minimum wage goes to €14.94 an hour from 1 January 2027, the Rent Tax Credit to €1,150 (€2,300 for a couple) and the standard-rate band for a single parent to €50,500.
What it means for your take-home pay
These figures come from the same engine as the calculator: 52 equal weekly pays, no pension, standard credits. Take-home pay is what is left after PAYE, USC and PRSI.
| Salary | 2026 | 2027 | Change a year | Change a month |
|---|---|---|---|---|
| €30,000 | €26,296 | €26,514 | +€218 | +€18 |
| €40,000 | €33,572 | €33,778 | +€206 | +€17 |
| €50,000 | €39,649 | €40,339 | +€691 | +€58 |
| €60,000 | €44,925 | €45,601 | +€676 | +€56 |
| €75,000 | €52,591 | €53,245 | +€654 | +€55 |
| €100,000 | €64,532 | €65,148 | +€616 | +€51 |
At €50,000 the gain is €691 a year. The Department of Finance's own table shows €691 (Tax Policy Changes, Table 2). Pay between about €18,300 and €20,200 a year is the exception: PRSI rises by more than the tax changes save, and take-home pay falls by up to about €30.
| Couple | 2026 | 2027 | Change a year | Change a month |
|---|---|---|---|---|
| One income, €60,000 | €48,725 | €49,526 | +€801 | +€67 |
| Two incomes, €60,000 and €40,000 | €79,297 | €80,679 | +€1,382 | +€115 |
| Two incomes, €90,000 and €37,500 | €92,809 | €94,150 | +€1,341 | +€112 |
Worked example: €52,000 a year, single
A single employee on €52,000, paid weekly in 52 equal pays from 1 January 2027, with no pension and no benefits.
- PAYE. €46,500 × 20% = €9,300. The other €5,500 × 40% = €2,200. Tax before credits is €11,500. Take off the €2,125 personal credit and the €2,125 employee credit and PAYE is €7,250.
- USC. €12,012 × 0.5% = €60.06; €18,288 × 2% = €365.76; €21,700 × 3% = €651.00. USC is €1,076.82.
- PRSI. 39 pays fall before 1 October at 4.35%, €43.50 each. The last 13 are charged at 4.5%, €45.00 each. PRSI for the year is €2,281.50.
- Take home. €52,000 − €7,250 − €1,076.82 − €2,281.50 = €41,391.68 a year, or €3,449.31 a month. The same salary takes home €40,703.68 in 2026, so €688 more.
The Department of Finance publishes the same figures for this salary: income tax €7,250, USC €1,077 and PRSI €2,282 (Tax Policy Changes, Example 4).
Worked example: a couple on €90,000 and €37,500
Two employees who are married or civil partners, jointly assessed, each paid weekly from 1 January 2027, with no pension and no benefits. Income tax is worked out on both pays together. USC and PRSI are charged on each person's own pay.
- Band. The standard-rate band is €55,500 plus the lower income, up to €37,500. The lower income is €37,500, so the band is €93,000.
- PAYE. €93,000 × 20% = €18,600. The other €34,500 × 40% = €13,800. Tax before credits is €32,400. Take off the €4,250 married credit and two employee credits of €2,125 each and PAYE is €23,900.
- USC. €3,214.62 on the first pay and €641.82 on the second, €3,856.44 together.
- PRSI. €3,948.75 and €1,645.28, €5,594.03 together.
- Take home. €127,500 − €23,900 − €3,856.44 − €5,594.03 = €94,149.53 a year. In 2026 the same couple takes home €92,808.76, so €1,341 more.
The Department of Finance shows the same tax figures for this couple: income tax €23,900, USC €3,856 and PRSI €5,594 (Tax Policy Changes, Example 8).
When it becomes law, and what could still change
- Revenue says a Finance Bill will be introduced and debated. The income tax, credit and USC changes apply only once it is passed as the Finance Act.
- We found no 2027 PRSI guide (SW14) from the Department of Social Protection on 15 October 2026. No change to the €352 weekly PRSI limit or the €424 credit ceiling was announced, so the calculator carries both over from 2026.
- The Department of Finance's document prints the 3% USC band as ending at €70,444. Its own tables only work with the 2026 figure of €70,044, so the calculator keeps €70,044 until the Act says otherwise.
- The minimum wage rise to €14.94 needs legislation of its own.
Questions about Budget 2027 and your pay
When do the Budget 2027 changes start?
From 1 January 2027, the start of the 2027 tax year. The income tax and USC changes become law when the Finance Act is passed, so they can still change. Separately, employee PRSI rises to 4.5% from 1 October 2027.
Will I take home more in 2027?
Most people will. A single person on €50,000 takes home about €691 more a year, the same as the Department of Finance shows. The exception is pay between about €18,300 and €20,200 a year: PRSI goes up by more than the tax changes save, so take-home pay falls by up to about €30.
Why is my PRSI higher in 2027?
The Class A employee rate rose to 4.35% on 1 October 2026 and goes to 4.5% on 1 October 2027, so 2027 has nine months at the lower rate and three at the higher. That rise was agreed before the Budget and is not part of it. The calculator charges each weekly pay at the rate in force on its pay date.
Does the calculator include the minimum wage rise?
No. It works from the salary you enter. The national minimum wage goes from €14.15 to €14.94 an hour from 1 January 2027, which needs legislation. If your own pay rises with it, enter the new salary.
Do your figures match the Department of Finance's?
Yes. For the salaries in the Department's published tables, income tax and USC agree to the euro and PRSI agrees to within a euro. The Department shows whole euro, while the calculator charges PRSI on each weekly pay, which can move it by under a euro. The €691 gain at €50,000 is in Table 2 of its Tax Policy Changes document.
Are the rent credit and the single parent band included?
No. The Rent Tax Credit rises from €1,000 to €1,150 (€2,300 for a jointly assessed couple) and the band for a single parent with the Single Person Child Carer Credit rises by €2,500 to €50,500. Neither is in the calculator, which covers employees with standard credits. USC rates of 0.5%, 2%, 3% and 8% do not change.
Sources
Every figure above comes from these official pages. "How this is calculated", under the result, shows each step, its rule and the quoted line from the source.
- Department of Finance: Budget 2027 Tax Policy Changes
- Department of Finance: Statement by Minister Harris on Budget 2027
- Revenue: Budget information
- Citizens Information: Budget 2027
- Citizens Information: paying social insurance (PRSI)
- Revenue: tax rates, bands and reliefs for 2026
- Revenue: USC standard rates and thresholds
- Department of Social Protection: PRSI contribution rates (SW14), January 2026