Jurisdiction packs · IE
Ireland
Pack ie@2026.1.1, EUR, locale en-IE. Income tax (bands and credits), Universal Social Charge, Corporation tax rates, VAT standard rate are covered by live schedules; prsi, other credits and reliefs, usc exemption and reduced rates are outside the core and are named so they are not mistaken for coverage.
Parameters1515 in force on 2026-10-30
Schedules2income_tax, usc
Golden checks2statute worked examples
Obligation rules0not yet in this pack
Schedules
| Schedule | Audience | Inputs | Lines | Cites | Notes |
|---|---|---|---|---|---|
| Income tax, single personie.income_tax@1.0.0 | individual | income, paye | gross, credit_used, tax | 0 | Single person, 2026 bands and credits |
| Universal Social Chargeie.usc@1.0.0 | individual | income | usc | 0 | Standard rates, 2026 |
Parameters
Every value with its effective window, status, source and the date it was last confirmed against that source. Superseded values stay in the pack so any date can be computed.
| Parameter | Value | In force | Status | Source | Confirmed |
|---|---|---|---|---|---|
| Corporation tax, non-trading incomeIE.CT.PASSIVE | 25% | 1 Jan 2026 → | enacted | Revenue: basis of charge ↗ | 2026-10-30 |
| Corporation tax, trading incomeIE.CT.TRADING | 12.5% | 1 Jan 2026 → | enacted | Revenue: basis of charge ↗ | 2026-10-30 |
| Employee (PAYE) tax creditIE.IT.CREDIT.PAYE | €2,000.00 | 1 Jan 2026 → | enacted | Revenue: tax rates, bands and reliefs ↗ | 2026-10-30 |
| Personal tax credit, singleIE.IT.CREDIT.PERSONAL | €2,000.00 | 1 Jan 2026 → | enacted | Revenue: tax rates, bands and reliefs ↗ | 2026-10-30 |
| Higher rateIE.IT.HR | 40% | 1 Jan 2026 → | enacted | Revenue: tax rates, bands and reliefs ↗ | 2026-10-30 |
| Standard rateIE.IT.SR | 20% | 1 Jan 2026 → | enacted | Revenue: tax rates, bands and reliefs ↗ | 2026-10-30 |
| Standard rate band, single personIE.IT.SRB | €44,000.00 | 1 Jan 2026 → | enacted | Revenue: tax rates, bands and reliefs ↗ | 2026-10-30 |
| USC band 1 ceilingIE.USC.B1 | €12,012.00 | 1 Jan 2026 → | enacted | Revenue: USC rates and thresholds 2026 ↗ | 2026-10-30 |
| USC band 2 widthIE.USC.B2 | €16,688.00 | 1 Jan 2026 → | enacted | Revenue: USC rates and thresholds 2026 ↗ | 2026-10-30 |
| USC band 3 widthIE.USC.B3 | €41,344.00 | 1 Jan 2026 → | enacted | Revenue: USC rates and thresholds 2026 ↗ | 2026-10-30 |
| USC rate, band 1IE.USC.R1 | 0.5% | 1 Jan 2026 → | enacted | Revenue: USC rates and thresholds 2026 ↗ | 2026-10-30 |
| USC rate, band 2IE.USC.R2 | 2% | 1 Jan 2026 → | enacted | Revenue: USC rates and thresholds 2026 ↗ | 2026-10-30 |
| USC rate, band 3IE.USC.R3 | 3% | 1 Jan 2026 → | enacted | Revenue: USC rates and thresholds 2026 ↗ | 2026-10-30 |
| USC rate, balanceIE.USC.R4 | 8% | 1 Jan 2026 → | enacted | Revenue: USC rates and thresholds 2026 ↗ | 2026-10-30 |
| VAT standard rateIE.VAT.STD | 23% | 1 Jan 2026 → | enacted | Revenue: current VAT rates ↗ | 2026-10-30 |
Golden checks
| Check | Basis | Expected |
|---|---|---|
| Income tax on €50,000, single PAYE workerIE.IE-1 · Ireland | 20% × 44,000 + 40% × 6,000 − 4,000 credits | 7,200 |
| USC on €50,000IE.IE-2 · Ireland | 60.06 + 333.76 + 639.00 | 1,032.82 |
Sources
Revenue: basis of charge ↗Revenue: tax rates, bands and reliefs ↗Revenue: USC rates and thresholds 2026 ↗Revenue: current VAT rates ↗
Open pack format: parameters, schedules, checks and obligation rules are plain data, published with the engine so anyone can reproduce every figure. Developer documentation →