Employee tax credit

A credit for PAYE employees: 20% of pay, up to €2,000 in 2026.

Also called the PAYE credit. It's the lower of €2,000 and 20% of your PAYE pay in 2026, rising to €2,125 in 2027. It can't be transferred to a spouse.

If you also have self-employed income, the employee credit and the earned income credit together can't exceed the employee credit maximum.

Related terms

Tax credit · Personal tax credit

Source: Revenue: Tax rates, bands and reliefs

All terms · General information, not tax advice.