What time is the Budget announced?

The Budget statement usually begins in the Dáil around 1pm. You can watch it on Oireachtas TV, and this page updates through the day as the measures are confirmed.

Who presents Budget 2027?

Tánaiste and Minister for Finance Simon Harris sets out the tax measures. Minister for Public Expenditure Jack Chambers sets out the spending side.

How big is Budget 2027?

The Summer Economic Statement set a package of €8.5 billion: €7 billion of extra public spending and €1.5 billion of new tax measures.

Is Budget 2027 bigger than Budget 2026?

No. Budget 2026 was a €9.4 billion package. Budget 2027 is planned at €8.5 billion.

When do Budget changes take effect?

It depends on the measure. Excise changes can apply from midnight on Budget day. Most income tax and USC changes start on 1 January, and most social welfare increases start in January. Some measures start later in the year.

Is the Budget law as soon as it's announced?

Not fully. On Budget night TDs vote on financial resolutions so some measures can take effect at once. The rest are written into law later through the Finance Bill, the Social Welfare Bill and the spending Estimates.

Where does this page get its figures?

Current rates come from Revenue, Citizens Information and the Government's Budget documents. Measures that are only reported, not decided, are labelled as reported and attributed to the outlet that carried them. Budget 2027 figures are added only once the official documents confirm them.

What are the current income tax credits?

The personal tax credit is €2,000 for a single person and €4,000 for a married couple or civil partners. The employee (PAYE) tax credit is €2,000. Budget 2026 left them unchanged.

What are the USC rates for 2026?

0.5% on the first €12,012, 2% on the next €16,688 (up to €28,700), 3% up to €70,044 and 8% on the rest. You pay no USC if your total income is €13,000 or less.

Yes. Employee Class A PRSI rose from 4.2% to 4.35% on 1 October 2026 and is due to rise to 4.5% on 1 October 2027, under a 2024 law that phases in increases to fund pensions. It isn't set in the Budget.

How much will I take home after Budget 2027?

Use the calculator on this page. It shows your take-home pay under the current rules, lets you try a what-if, and adds the Budget 2027 rules once they are announced and checked.

Is the calculator exact?

It's an estimate for PAYE employees. It covers income tax, USC, PRSI and the rent tax credit, but not pension contributions, benefit-in-kind, self-employment or reduced USC rates. Check your own figures with Revenue's myAccount.

What is the minimum wage in 2026?

€14.15 an hour from 1 January 2026, up 65 cent. The 2027 rate is set by the Government, usually on the recommendation of the Low Pay Commission.

What happened to the mortgage interest tax credit?

Budget 2026 extended it to cover 2025 and 2026. The maximum is €1,250 per property for 2025 and €625 for 2026. It has not been extended beyond 2026.

Will the State pension go up in Budget 2027?

RTÉ reported that a €7.50 weekly increase is being considered, but nothing is decided until Budget day. The contributory State pension is currently €299.30 a week for under-80s.

Will social welfare payments go up?

That will be confirmed on Budget day. Budget 2026 raised most weekly payments by €10 from January 2026, so Jobseeker's Allowance, Disability Allowance and the One-Parent Family Payment are now €254 a week.

Will there be a Christmas bonus in 2026?

Budget 2026 confirmed a 100% Christmas Bonus for December 2025. The Christmas Bonus is usually confirmed in the Budget, and this page will update when it is.

How much is the Fuel Allowance?

€38 a week since January 2026, up €5. People getting the Working Family Payment became eligible from 2026.

How much is Carer's Allowance?

€270 a week for carers under 66 and €308 for carers 66 and over. From July 2026 the weekly income disregard rose to €1,000 for a single person and €2,000 for a couple.

Will there be energy credits?

Budget 2026 did not include a general electricity credit. Government sources told RTÉ that a bonus week of fuel allowance is among the options being weighed for Budget 2027. Nothing is decided until Budget day.

Is Child Benefit going up?

Child Benefit is €140 a month per child. Budget 2026 left it unchanged. Any change for 2027 will be confirmed on Budget day.

Is the Rent Tax Credit staying?

Yes. Budget 2026 extended it to the end of 2028. It's 20% of the rent you pay, up to €1,000 for one person or €2,000 for a jointly assessed couple.

What is happening with carbon tax and home heating oil?

Carbon tax is €71 a tonne. It applied to petrol and diesel from October 2025 and to other fuels from 1 May 2026. RTÉ reported that a lower rate on home heating oil is being considered for Budget 2027.

Will the fuel excise cuts be extended?

The cuts introduced in April 2026, 32 cent a litre on diesel and 27 cent on petrol, are due to end in early November. RTÉ reported that the Government is looking at extending them into early spring.

How much are college fees?

The maximum student contribution is €2,500 a year after Budget 2026 permanently cut it by €500. Any further change will be confirmed on Budget day.

What is the VAT rate for restaurants and hairdressers?

9% from 1 July 2026, down from 13.5%, under Budget 2026.

Will the tax band go up to €46,000?

That is what the Irish Times and the Irish Examiner report: the 20% band is expected to rise by at least €2,000, from €44,000 to €46,000 for a single person. It would be worth up to €400 a year. Nothing is final until Budget day.

What will the minimum wage be in 2027?

The Low Pay Commission recommended a rise of 79 cent to €14.94 an hour from January 2027. The Government decides whether to accept it, usually around the Budget.

Will the Fuel Allowance go up?

The Irish Times and RTÉ report a likely €5 rise, from €38 to €43 a week. It will be confirmed on Budget day.

Is there a new cost-of-disability payment?

The Irish Examiner reports that a cost-of-disability payment will be announced on Budget day. The Irish Times reports it is likely to be €500 a year, paid as one or two lump sums.

Will childcare get cheaper in Budget 2027?

The Government aims to bring childcare to €200 a month per child over its term. The Irish Examiner reports that bigger subsidies are expected from January.

Is the Budget too big?

The Irish Fiscal Advisory Council says the economy is strong and doesn't need support, and that the planned package is larger than appropriate. The ESRI says relying on windfall corporation tax is at odds with prudent management. The Government says not all spending is the same, pointing to infrastructure.

Who predicts what will be in the Budget?

Before Budget day, details are reported by political correspondents and analysed by economists and firms. This page lists each prediction with the outlet, date and an exact quote, and marks after the Budget whether it happened.

Do TDs vote on the Budget?

Yes. On Budget night TDs vote on the financial resolutions, and later on the Finance Bill and the Estimates. Losing a Budget vote has traditionally been treated as a matter of confidence in the Government.

How can I see how my TD voted on the Budget?

Find your TD on DáilDex. Their page shows recent votes, including the Budget votes once the Oireachtas publishes them. You can follow them to get an email when they vote or speak.

What is the Finance Bill?

The Finance Bill puts the Budget's tax measures into law. It is published a few weeks after the Budget and debated in the Dáil and Seanad.

Can I ask questions about the Budget?

Yes. Ask Dex, DáilDex's AI guide to Irish politics. It explains the Budget in plain English and links to the sources it uses.

Budget 2027 · Tuesday 6 October

Budget 2027: what's going up, what's going down

Every key tax, pay and welfare rate side by side, 20 predictions with the quotes behind them, a calculator for your own pay, and live updates on the day. Plain English, with a source for every figure.

Work out your take-home pay Predictions Live updates

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€8.5bnBudget 2027 package

€7bnExtra spending

€1.5bnTax changes

€9.4bnBudget 2026, for comparison

€7bn extra spending€1.5bn tax

Out of every €10 in the package, about €8.20 goes on spending and €1.80 on tax cuts. The overall spending ceiling for 2027 is €125.5bn. Source: Summer Economic Statement 2026.

New to this?

The Budget in 60 seconds

The size is set in July
The Summer Economic Statement fixed Budget 2027 at €8.5bn: €7bn of extra spending and €1.5bn of tax changes.
Ministers fight over it
Through September each minister pushes for money, and the details leak. That's where the predictions below come from.
Announced on 6 October
Simon Harris sets out the tax changes and Jack Chambers the spending, in the Dáil, in the early afternoon.
Then it becomes law
TDs vote that night on some measures. The rest is passed in the Finance Bill and Social Welfare Bill, mostly taking effect in January.

Live updates

Budget 2027 as it happens

Short, sourced updates as the measures are confirmed. Reported measures stay labelled as reported until the Government confirms them.

Live updates start on Budget day. Each one links to the official document or the named report it comes from.

Before Budget day

What the papers and experts expect

20 predictions from political correspondents and analysts, each with an exact quote and a link to the report. Vote on whether each will happen; voting closes when Budget day starts. Read the full report:

3 widely expected10 likely4 possible3 unlikely

Widely expected
The 20% tax band rises to at least €46,000
Up €2,000 from €44,000 for a single person. That is worth up to €400 a year to anyone earning €46,000 or more, and nothing to people earning under €44,000.
- It looks like this cut-off point is going to rise by at least €2,000.
  The Irish Times · 30 Sept
- it is expected that the entry rate for the higher rate of tax will be increased to at least €46,000.
  Irish Examiner, Louise Burne · 4 Oct
Will it happen?
Widely expected
USC stays, but the 2% band is nudged up
No abolition. The top of the 2% band, now €28,700, is expected to rise so someone on a new minimum wage doesn't pay the 3% rate.
- The much-hated USC is going nowhere, but there could be slight changes to how much you pay.
  Irish Examiner, Louise Burne · 4 Oct
- One certain change is that the entry point to the 3 per cent rate, now €28,700, will be increased a bit
  The Irish Times · 30 Sept
Will it happen?
Widely expected
Fuel excise cuts extended to early spring
The cuts on petrol and diesel were due to start unwinding in November. Minister Jack Chambers has said they will run on.
- The cut to excise on petrol and diesel will now be extended beyond November until early spring, at a cost of €100m a month.
  Irish Examiner, Elaine Loughlin · 28 Sept
Will it happen?
Likely
Band and credit changes worth €400 to €500 a year
Tax credits are also expected to rise, so lower earners gain too. Reports describe it as the first step towards a €50,000 band over several Budgets.
- middle-income earners could be between €400 and €500 a year better off due to changes to both tax bands and credits.
  Irish Examiner, Elaine Loughlin · 28 Sept
- a multi-budget strategy to increase the entry point to the higher rate of tax to €50,000.
  Irish Examiner, Elaine Loughlin · 28 Sept
Will it happen?
Likely
Pensions and welfare up €7.50 to €10 a week
Reports differ on the size. Last year's increase was €10 a week. Either figure would apply from January.
- an increase of at least €7.50 across all social welfare payments, from pensions to those on jobseekers allowance, is anticipated.
  Irish Examiner, Elaine Loughlin · 28 Sept
- a figure of €10 a week, the same as the last budget, in now on the cards.
  The Irish Times · 16 Sept
- The Government is considering raising the weekly State pension by €7.50 as part of Budget 2027.
  RTÉ News · 26 Sept
Will it happen?
Likely
Fuel Allowance up €5 to €43 a week
Paid to about 470,000 households over the colder months. A lump sum was also considered.
- looks set to increase by €5 a week to €43.
  The Irish Times · 16 Sept
- The likely €5 increase in the fuel allowance and its potential extension into spring next year
  RTÉ News, Fiachra Ó Cionnaith · 27 Sept
Will it happen?
Likely
A new cost-of-disability payment, possibly €500 a year
Promised in the Programme for Government. Reports suggest one or two lump sums a year, smaller than campaigners want.
- The Government has long talked about introducing a cost of disability payment, which will now be announced on budget day.
  Irish Examiner, Elaine Loughlin · 28 Sept
- It looks likely to be €500 a year.
  The Irish Times · 16 Sept
Will it happen?
Likely
Lower tax on home heating oil, and the next carbon tax rise paused
A lower rate on kerosene has been described as almost certain. The next scheduled carbon tax increase may be postponed.
- A reduced rate of tax on home heating oil has also all but been announced
  Irish Examiner, Elaine Loughlin · 28 Sept
- the next round of increases looks likely to be postponed.
  The Irish Times · 16 Sept
Will it happen?
Likely
Bigger childcare subsidies from January
The Government aims to bring childcare to €200 a month per child over its term. Extra subsidies may start in January rather than September.
- It is expected that increased subsidies will be rolled out from January.
  Irish Examiner, Elaine Loughlin · 28 Sept
Will it happen?
Likely
A bigger Rent Tax Credit
It is worth up to €1,000 a year for one renter and €2,000 for a couple.
- There looks set to be an increase in the rent tax credit
  The Irish Times · 16 Sept
Will it happen?
Likely
A new tax-free savings and investment account
Modelled partly on Swedish and UK accounts, with a yearly limit. The details are due in the Budget.
- The exact details of these limits are expected to be announced as part of Budget 2027.
  Davy · 4 Sept
Will it happen?
Likely
Higher inheritance tax thresholds
Thresholds are expected to rise across the bands, without making the Category A threshold for children equal to others.
- meaning the thresholds will be increased across all bands.
  Irish Examiner, Elaine Loughlin · 28 Sept
Will it happen?
Likely
A packet of cigarettes moves to €20
One of the few tax increases expected, to help pay for other measures.
- a packet of cigarettes is set to move to €20
  The Irish Times · 16 Sept
Will it happen?
Possible
Minimum wage to €14.94 an hour
The Low Pay Commission recommended a 79 cent rise from January. The Government decides whether to accept it.
- The Low Pay Commission has recommended that the minimum wage increases by 79 cent an hour to €14.94
  The Irish Times · 30 Sept
Will it happen?
Possible
Living Alone Increase up €5 a week
Pushed by the Independent ministers in the Government. It is now €22 a week.
- It is now expected that the support could be increased by €5 per week.
  Irish Examiner, Elaine Loughlin · 28 Sept
Will it happen?
Possible
Child Benefit stays at €140 a month
Extra help for children is expected to go through targeted payments such as the Child Support Payment instead.
- the main child benefit rate may stay where it is.
  The Irish Times · 16 Sept
Will it happen?
Possible
Student fees cut by another €250
The maximum student contribution is €2,500 after last year's €500 cut.
- A proposal to cut student fees by €250 a year was reportedly under discussion in late negotiations.
  The Irish Times · 16 Sept
Will it happen?
Unlikely
No universal energy credits
The Government has favoured targeted supports such as the Fuel Allowance over cash credits for every household.
- So far the Government has resisted the return of energy credits
  The Irish Times · 16 Sept
Will it happen?
Unlikely
No change to Help to Buy or stamp duty for first-time buyers
Both were discussed in the run-up to the Budget.
- Harris appears to have ruled out these moves.
  The Irish Times · 16 Sept
Will it happen?
Unlikely
No cut to the 33% capital gains tax rate
Senior ministers have called the rate high, but a targeted relief for entrepreneurs is seen as more likely.
- However, a headline reduction now appears less likely.
  Davy · 4 Sept
Will it happen?

Budget for you

What matters to you?

Pick what applies to you and see only the rates and predictions that affect you, then get a personal briefing from Dex.

Tap everything that applies to you. Nothing you pick leaves your browser.

Budget 2026 vs Budget 2027

What's going up, what's going down

Each rate before and after last year's Budget, with a column for Budget 2027 that fills in on 6 October. Figures are only added once the official Budget documents confirm them.

In Budget 2026, of the 29 rates shown: 18 went up, 4 went down and 7 stayed the same.

Rates before Budget 2026, now, and in Budget 2027
What	Before Budget 2026	Now	Budget 2027
20% income tax bandSingle personUnchanged in Budget 2026Source: Revenue	€44,000 a year	€44,000 a yearNo change	Due 6 Oct
Personal tax creditSingle personUnchanged in Budget 2026Source: Revenue	€2,000 a year	€2,000 a yearNo change	Due 6 Oct
Employee (PAYE) tax creditEach employeeUnchanged in Budget 2026Source: Revenue	€2,000 a year	€2,000 a yearNo change	Due 6 Oct
Top of the 2% USC bandIncome above this pays 3%Raised from 1 January 2026Source: Revenue	€27,382 a year	€28,700 a year+€1,318	Due 6 Oct
Employee PRSI (Class A)Earnings over €352 a weekRose on 1 October 2026 under a phased plan, not a Budget 2026 measureSource: Citizens Information	4.2%	4.35%+0.15 pts	Due 6 Oct
National minimum wageAdult rateFrom 1 January 2026Source: Citizens Information	€13.50 an hour	€14.15 an hour+€0.65	Due 6 Oct
State Pension (Contributory)Personal rate, under 80From January 2026Source: Citizens Information	€289.30 a week	€299.30 a week+€10	Due 6 Oct
State Pension (Non-Contributory)Aged 66 to 79From January 2026Source: Citizens Information	€278 a week	€288 a week+€10	Due 6 OctReported: RTÉ reported on 26 September that a €7.50 increase is being considered, which would bring this to €295.50. Not decided. RTÉ News
Jobseeker's AllowanceAged 25 and overFrom January 2026Source: Citizens Information	€244 a week	€254 a week+€10	Due 6 Oct
Disability AllowancePersonal rateFrom January 2026Source: Citizens Information	€244 a week	€254 a week+€10	Due 6 Oct
Carer's AllowanceUnder 66From January 2026Source: Citizens Information	€260 a week	€270 a week+€10	Due 6 Oct
Fuel AllowanceDuring the fuel seasonFrom January 2026; Working Family Payment now qualifiesSource: Citizens Information	€33 a week	€38 a week+€5	Due 6 OctReported: Government sources told RTÉ a bonus week of fuel allowance is among the demands being weighed. Not decided. RTÉ News
Living Alone IncreaseAdded to a qualifying paymentUnchanged in Budget 2026Source: Citizens Information	€22 a week	€22 a weekNo change	Due 6 Oct
Child BenefitPer childUnchanged in Budget 2026Source: Citizens Information	€140 a month	€140 a monthNo change	Due 6 Oct
Child Support PaymentChild under 12, full rateFrom January 2026Source: Citizens Information	€50 a week	€58 a week+€8	Due 6 Oct
Child Support PaymentChild 12 or over, full rateFrom January 2026Source: Citizens Information	€62 a week	€78 a week+€16	Due 6 Oct
One-Parent Family PaymentPersonal rateFrom January 2026Source: Citizens Information	€244 a week	€254 a week+€10	Due 6 Oct
Working Family Payment income limitFamily with one childLimits rose by €60 for every family sizeSource: Citizens Information	€705 a week	€765 a week+€60	Due 6 Oct
Domiciliary Care AllowancePer childFrom January 2026Source: Citizens Information	€360 a month	€380 a month+€20	Due 6 Oct
Rent Tax CreditMaximum for one personExtended to the end of 2028; €2,000 for a jointly assessed coupleSource: Citizens Information	€1,000 a year	€1,000 a yearNo change	Due 6 Oct
Mortgage interest tax creditMaximum per property€1,250 for 2025 and €625 for 2026; not yet extended beyond 2026Source: Citizens Information	€1,250 a year	€625 a year−€625	Due 6 Oct
VAT on completed apartmentsSale of new apartmentsFrom 8 October 2025 to the end of 2030Source: Citizens Information	13.5%	9%−4.5 pts	Due 6 Oct
Carbon taxPer tonne of CO₂Petrol and diesel from 8 October 2025; other fuels from 1 May 2026Source: Citizens Information	€63.50 a tonne	€71 a tonne+€7.50	Due 6 OctReported: RTÉ reported on 25 September that a lower carbon tax rate on home heating oil is being considered. Not decided. RTÉ News
VAT on electricity and gasHousehold bills9% rate extended to 31 December 2030Source: Citizens Information	9%	9%No change	Due 6 Oct
Student contribution feeMaximum a year, third levelPermanently reduced by €500Source: Citizens Information	€3,000 a year	€2,500 a year−€500	Due 6 Oct
Postgraduate fee contribution grantEligible studentsFrom January 2026Source: Citizens Information	€4,000 a year	€4,500 a year+€500	Due 6 Oct
School capitationPer pupil, primary and special schoolsPaid to schoolsSource: Citizens Information	€224 a year	€274 a year+€50	Due 6 Oct
VAT on food, catering and hairdressingHospitality rateFrom 1 July 2026Source: Citizens Information	13.5%	9%−4.5 pts	Due 6 Oct
R&D tax creditOf qualifying spendingSource: Citizens Information	30%	35%+5 pts	Due 6 Oct

Go deeper by topic

Calculator

What will you take home?

Enter your salary to see your income tax, USC and PRSI. Before the Budget, try a what-if, like the reported €46,000 tax band; after it, see the change Budget 2027 makes.

Take-home pay under the current rules

€3,079 a month€36,943 a year · €710 a week

Budget 2027 rules are added here once they are announced on 6 October and checked against the official documents.

Breakdown of tax, USC and PRSI
A year	Current rules
Gross pay	€45,000.00
Income tax	€5,200.00
USC	€882.82
PRSI	€1,974.38
Take-home	€36,942.81

You pay 17.9% of your pay in income tax, USC and PRSI. On your next €100 you'd keep about €53.

An estimate for PAYE employees in 2027 using 2026 bands and credits, PRSI at 4.35% rising to 4.5% on 1 October 2027, and the rent tax credit. It does not include pension contributions, benefit-in-kind, self-employment, reduced USC for medical card holders, the age credit or other reliefs. Nothing you enter leaves your browser.

Test yourself

How well do you know the Budget?

Ten quick questions. Every answer is on this page.

Question 1 of 10 · Score 0

When is Budget 2027 presented to the Dáil?

Have your say

What do readers think?

What should Budget 2027 do first?

Vote to see what other readers said. Anonymous, one vote per browser.

Will Budget 2027 leave you better off?

Opens on Budget day, once the measures are known.

Make your voice heard

Write to your TD about the Budget

Your TDs vote on the Budget. Build a short, polite letter in a minute, then send it from your own email.

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Dear Deputy,

I am a constituent and I am writing to you about Budget 2027, which is presented to the Dáil on 6 October.

I would like to know where you stand on the cost of living, and what the Budget does for households like mine.

Could you tell me how you will vote on the Budget, and what you will raise in the Budget debate? I would be grateful for a reply.

Yours sincerely,
[Your name]
[Your address, so your TD knows you are a constituent]

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Jargon buster

Budget words in plain English

Financial Statement · Ráiteas Airgeadais: The Minister for Finance's Budget day speech to the Dáil, setting out the tax changes and the overall numbers.
Summer Economic Statement: Published in the summer, it sets the size of the next Budget: how much extra spending and how much for tax changes.
Estimates: Each Government department's spending for the year ahead. TDs vote on them after the Budget.
Finance Bill · Bille Airgeadais: The law that puts the Budget's tax changes into effect. It is published a few weeks after Budget day.
Social Welfare Bill: The law that puts the Budget's welfare changes, such as higher pension rates, into effect.
Financial resolutions: Votes on Budget night that let some changes, such as excise on fuel or cigarettes, start immediately.
Tax band (standard rate cut-off point): The amount of income taxed at 20%. Anything above it is taxed at 40%. It is €44,000 for a single person.
Tax credit: An amount taken off your tax bill. A €100 credit means €100 less tax, if you pay at least that much tax.
USC: The Universal Social Charge, a separate tax on income above €13,000, charged in bands from 0.5% to 8%.
PRSI: Pay Related Social Insurance. It funds pensions and benefits. Most employees pay 4.35%, rising to 4.5% in October 2027.
Current spending: Day-to-day spending: wages, pensions, welfare payments and running public services.
Capital spending: Spending on things that last: roads, schools, hospitals, housing and broadband.
Excise duty: A tax on particular goods, such as fuel, alcohol and tobacco, usually charged per litre or per packet.
Carbon tax: A tax on fossil fuels based on the carbon dioxide they release. The money funds retrofitting and some fuel supports.
Windfall corporation tax: Corporation tax from a few large multinationals that may not last. Economists warn against relying on it for day-to-day spending.
Spending overrun: When departments spend more than budgeted during the year. The Fiscal Council says this has happened every year since 2013.
Fiscal Advisory Council: The independent watchdog that checks whether Budgets are prudent and follow the rules.
Budget surplus: When the State takes in more than it spends in a year. A deficit is the opposite.

Tuesday 6 October 2026

How Budget day works

MorningCabinet signs off
The Government agrees the final Budget package before it goes to the Dáil.
About 1pmFinancial Statement
The Minister for Finance sets out the tax measures, then the Minister for Public Expenditure sets out spending. The Budget documents are published as the speech begins.
AfternoonOpposition responses
Opposition finance spokespeople respond in the Dáil, and the Budget debate begins.
EveningFinancial resolutions
TDs vote on the financial resolutions so that some measures, such as excise changes, can take effect straight away.
Weeks afterFinance Bill and Social Welfare Bill
The Budget's tax and welfare measures are written into law through bills debated in the Oireachtas.

Questions and answers

Budget 2027 questions, answered

The basics

Budget 2027 will be presented to the Dáil on Tuesday 6 October 2026.

Tax and pay

That will be known on 6 October. The 20% band for a single person is €44,000, and Budget 2026 left it unchanged. Widening the band has been discussed in the run-up to the Budget.

Go deeper

Understand the Budget

Sources and method

Current rates come from Revenue, Citizens Information and the Department of Finance. Budget 2027 figures are added only after they appear in the official Budget documents. Predictions quote named reports word for word and say how firmly each report put it; they are not our forecasts. Live updates are drafted from official pages and named Irish news reports, and each figure in an update must appear word for word in a source we have read. Last checked 4 October 2026.

Preparing the public record…

Budget 2027, in under a minute

The Budget in 60 seconds

Budget 2027 as it happens

What the papers and experts expect

The 20% tax band rises to at least €46,000

USC stays, but the 2% band is nudged up

Fuel excise cuts extended to early spring

Band and credit changes worth €400 to €500 a year

Pensions and welfare up €7.50 to €10 a week

Fuel Allowance up €5 to €43 a week

A new cost-of-disability payment, possibly €500 a year

Lower tax on home heating oil, and the next carbon tax rise paused

Bigger childcare subsidies from January

A bigger Rent Tax Credit

A new tax-free savings and investment account

Higher inheritance tax thresholds

A packet of cigarettes moves to €20

Minimum wage to €14.94 an hour

Living Alone Increase up €5 a week

Child Benefit stays at €140 a month

Student fees cut by another €250

No universal energy credits

No change to Help to Buy or stamp duty for first-time buyers

No cut to the 33% capital gains tax rate

What matters to you?

What's going up, what's going down

Go deeper by topic

What will you take home?

How well do you know the Budget?

When is Budget 2027 presented to the Dáil?

What do readers think?

What should Budget 2027 do first?

Will Budget 2027 leave you better off?

Write to your TD about the Budget

Ask Dex what the Budget means for you

Budget words in plain English

How Budget day works

Budget 2027 questions, answered

The basics

When is Budget 2027?

What time is the Budget announced?

Who presents Budget 2027?

How big is Budget 2027?

Is Budget 2027 bigger than Budget 2026?

When do Budget changes take effect?

Is the Budget law as soon as it's announced?

Where does this page get its figures?

Is the Budget too big?

Who predicts what will be in the Budget?

Tax and pay

Will income tax bands change in Budget 2027?

What are the current income tax credits?

What are the USC rates for 2026?

Is PRSI going up?

How much will I take home after Budget 2027?

Is the calculator exact?

What is the minimum wage in 2026?

What happened to the mortgage interest tax credit?

Will the tax band go up to €46,000?

What will the minimum wage be in 2027?

Understand the Budget

Sources and method

The warnings, in their own words

Pensions and welfare

Will the State pension go up in Budget 2027?

Will social welfare payments go up?

Will there be a Christmas bonus in 2026?

How much is the Fuel Allowance?

How much is Carer's Allowance?

Will there be energy credits?

Will the Fuel Allowance go up?

Is there a new cost-of-disability payment?

Home, energy and education

Is Child Benefit going up?

Is the Rent Tax Credit staying?

What is happening with carbon tax and home heating oil?

Will the fuel excise cuts be extended?

How much are college fees?

What is the VAT rate for restaurants and hairdressers?