Legislative status, 29 October 2026: Publication of Finance (No. 2) Bill 2026 does not enact its proposed provisions. Future tax measures below remain subject to enactment. Revenue’s current Help to Buy and CGT guidance already reflects the announced changes effective from 7 October 2026. The Bill was published on 19 October 2026. Announced effective dates do not themselves establish enactment. The 2027 tax figures below were checked against the corrected Department of Finance document dated 12 October 2026.
Budget 2027 key changes and start dates
| Start date | Main household changes |
|---|---|
| 7 October 2026 | Higher Help to Buy maximum and lower standard CGT rate |
| 1 January 2027 | PAYE bands and credits, USC, minimum wage, core welfare and pension rates, Fuel Allowance, Rent-a-Room Relief and relevant investment-tax rates |
| Q1 2027 | Announced €500 Cost of Disability payment; exact payment date not yet confirmed |
| 1 July 2027 | Planned Investment Account and higher initial Disability Allowance earnings disregard; legislation and operational detail still matter |
Income tax bands, tax credits and USC from 1 January 2027
| Measure | 2026 | From 1 January 2027 |
|---|---|---|
| Single standard-rate band | €44,000 | €46,500 |
| Personal Tax Credit | €2,000 | €2,125 |
| Employee Tax Credit | €2,000 | €2,125 |
| Earned Income Credit | €2,000 | €2,125 |
| Top of 2% USC band | €28,700 | €30,300 |
Other family-status bands also rise by €2,500. Read how PAYE and the income tax bands, tax credits and USC rates work, or use the Irish Salary Calculator to compare 2026 and 2027. The staged October 2027 PRSI increase was already legislated and is not a Budget 2027 measure.
Renters and first-time buyers
- Rent Tax Credit: €1,150 for a single claimant and €2,300 for a jointly assessed couple for the 2027 and 2028 tax years. See the Rent Tax Credit guide.
- Help to Buy: maximum relief of €35,000 (up from €30,000) was announced with effect from 7 October 2026 and is reflected in Revenue guidance, with the Bill still awaiting enactment; the other limits remain. See Help to Buy.
- Rent-a-Room Relief: the gross-income ceiling rises from €14,000 to €16,000 on 1 January 2027. See Rent-a-Room Relief.
Minimum wage
The adult National Minimum Wage rises from €14.15 to €14.94 an hour on 1 January 2027. Lower age-based rates may apply.
Social welfare rates, pensions and disability from January 2027
- Core weekly payments generally rise by €10 from January 2027. The maximum Disability Allowance and Jobseeker's Allowance rates rise to €264.
- The maximum State Pension (Contributory) rises to €309.30 a week. The State Pension overview explains the contributory and non-contributory routes.
- Living Alone Allowance rises from €22 to €25 a week.
- Fuel Allowance rises from €38 to €43 a week. See Fuel Allowance.
- Working Family Payment income limits rise by €30 a week from January 2027. See the 2026 and 2027 limits and how Working Family Payment works.
- The announced €500 Cost of Disability lump sum is planned for Q1 2027 (January–March), for people receiving Blind Pension, Disability Allowance, Invalidity Pension or Partial Capacity Benefit on the payment date. The Minister says it will be paid automatically, with provision to be made by Statutory Instrument. The exact payment date has not yet been confirmed as checked on 29 October 2026. The initial Disability Allowance earnings disregard rises from €165 to €175 a week from July 2027.
Eligibility rules still apply; a Budget rate increase does not create automatic entitlement.
Investment Account, ETF tax and CGT changes
A new Investment Account is planned from 1 July 2027. It has a €12,000 annual contribution limit, a €50,000 tax-free threshold and a 1% tax on account value above that threshold. It is not available yet and final operating rules are still pending.
Investment Undertaking Tax, Life Assurance Exit Tax and the rate for equivalent offshore funds, including ETFs within that regime, fall from 38% to 35% from 1 January 2027, subject to legislation. See the ETF and investment-fund tax guide for the domicile and deemed-disposal rules. The standard Capital Gains Tax rate fell from 33% to 31% for disposals on or after 7 October 2026; development land remains at 33%.
What is still pending
The Budget sets policy, but some measures require Finance (No. 2) Bill 2026, social welfare legislation or operational guidance. The published Bill now includes proposed Investment Account provisions on withdrawals, transfers and death. Enacted rules, commencement arrangements, provider terms and fees still need to be checked. Check the linked official sources before acting.