Budget 2027
Where the money goes: Budget 2027 spending
Last updated 16 October 2026
The Government plans €125.6 billion of voted spending in 2027. Social Protection and Health take almost half, and capital spending is €20.3 billion.
Budget 2027 sets out how much each part of Government can spend in 2027. Spending approved by the Dáil each year is called voted expenditure. Other spending, such as interest on the national debt and Ireland's contribution to the EU budget, is set by existing law and is called non-voted. These figures are from the Government's Budget in Brief 2027.
| Goods, services, welfare payments and unallocated | €67.1 billion |
| Salaries and pensions | €38.2 billion |
| Capital (roads, schools, hospitals, software) | €20.3 billion |
| Voted expenditure, 2027 | €125.6 billion |
Non-voted expenditure adds a further €19.1 billion.
By area
| Area | 2027 | Share of voted spending |
|---|---|---|
| Social Protection | €31.0 billion | 25% |
| Health | €29.1 billion | 23% |
| Education and Youth | €14.4 billion | 11% |
| Housing, Local Government and Heritage | €11.9 billion | 9% |
| Children, Disability and Equality | €7.6 billion | 6% |
| Justice, Home Affairs and Migration | €5.9 billion | 5% |
| Transport | €5.6 billion | 4% |
| Further and Higher Education, Research, Innovation and Science | €5.3 billion | 4% |
Social Protection and Health together account for 48% of voted spending. The remaining departments each get less than €3 billion.
Some of the commitments
- €3 billion for social housing, including funding for 11,250 new social homes, and over €1 billion for the Starter Homes programme
- a €10 rise in most weekly welfare payments, reaching about 1.6 million people
- €654.5 million for home energy upgrades
- an extra €6 billion from 2027 to 2030 for MetroLink
- 2,339 more Special Needs Assistants and 1,353 more teachers for children with special educational needs
- 1.8 million more home support hours for older people
- an extra €1 billion for the Future Ireland Fund
Infrastructure
The Government has committed to spending €275.4 billion on infrastructure over the next ten years. €102.4 billion is planned for the next five: water, electricity, transport, housing, schools and hospitals.
Where the money comes from
Most of it comes from tax: income tax, corporation tax and VAT are the largest sources. The tax changes in the Budget, set out in the Tax Policy Changes summary, take effect when Finance (No. 2) Bill 2026 is enacted.
Work it out
Sources
- Government of Ireland: Budget in Brief 2027 (checked 25/10/2026)
- Citizens Information: Budget 2027 (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.