Tax updates
What's changed
Each change to Irish tax rules we've built into the calculators, newest first. Current rules version: 2026-10-25.1.
7 October 2026
CGT standard rate cut to 31%
Disposals on or after 7 October 2026 pay 31% instead of 33%. Development land stays at 33%. The contract date decides which rate applies.
Source: Revenue eBrief 142/26 · Used in: Property CGT
7 October 2026
Gift and inheritance tax thresholds rise
Group A to €420,000, Group B to €44,000 and Group C to €22,000 for gifts and inheritances taken on or after 7 October 2026.
Source: Citizens Information: Budget 2027 · Used in: Gift and inheritance tax
6 October 2026
Budget 2027: income tax, USC and credits for 2027
From 1 January 2027: 20% band €46,500 for a single person (€55,500 married, one income), personal, employee and earned income credits €2,125, home carer credit €2,050, 2% USC band to €30,300, rent tax credit €1,150 (€2,300 for couples), rent-a-room relief €16,000, exit tax 35%. Help to Buy rises to €35,000 immediately.
Source: Budget in Brief 2027 · Used in: Take-home pay, Sole trader Form 11, Rent Tax Credit, ETF exit tax, First home support
1 October 2026
PRSI rises to 4.35%
Class A and Class S rates rose from 4.2% to 4.35%. For 2026 self-assessed income, Revenue uses a blended Class S rate of 4.2375%.
Source: Department of Social Protection: PRSI Class S rates · Used in: Take-home pay, Sole trader Form 11
17 April 2026
Entrepreneur Relief limit raised to €1.5 million
For disposals from 1 January 2026, gains taxed at 10% under Entrepreneur Relief can reach €1.5 million over a lifetime. Earlier gains count only up to €1 million.
Source: Revenue eBrief 080/26 · Used in: Property CGT
16 February 2026
ROS pay and file extended to 18 November 2026
For 2025 Form 11 returns, the 2025 balance and 2026 preliminary tax, when you both pay and file through ROS. CAT returns get the same date; CGT payment dates don't move.
Source: Revenue eBrief 034/26 · Used in: Sole trader Form 11, Preliminary tax
Mistakes we've fixed
If one of our figures is wrong, we fix it within 2 working days of finding out. Then we email everyone whose PDF or pack used it, with a corrected one, free. Tell us if you spot one.
25 October 2026
SUSI's closing date for 2026/27 is 5 November 2026
Our student grant check said SUSI hadn't yet published its final closing date for 2026/27. SUSI announced on 23 October 2026 that online applications close at midnight on Thursday 5 November 2026. If you used the check or got the SUSI pack and haven't applied yet, apply before then. The grant amounts weren't affected.
25 October 2026
Cost rental: an income exactly on the limit qualifies
Our cost rental check said no to a household whose net income was exactly on the limit: €66,000 in the four Dublin council areas, €59,000 elsewhere. The law (S.I. 374 of 2023) says income must not be more than the limit, so a household exactly on it qualifies. Only an income of exactly €66,000 or €59,000 was affected.
20 October 2026
Write-offs on cars that cost less than €24,000
The sole trader and self-employed deductions tools wrote off a car in the lowest CO2 group on its cost, up to €24,000. It should be written off on €24,000 whatever it cost, even if it cost less. So a €15,000 car at 120g/km bought in 2024 got 12.5% of €15,000, €1,875 a year, when it should get 12.5% of €24,000, €3,000 a year. Only lowest-group cars that cost under €24,000 were affected. Cars costing €24,000 or more, and cars in the middle and top groups, were right.
20 October 2026
Write-offs on cars bought from July 2008 to 2020
The sole trader and self-employed deductions tools used the 2021 CO2 limits for every car bought before 2027. A car bought from 1 July 2008 to the end of 2020 keeps the older, higher limits: the full write-off up to 155g/km, half from 156 to 190g/km, and nothing over 190g/km. So a car at 141 to 155g/km got half when it should get the full amount, and one at 156 to 190g/km got nothing when it should get half. Cars bought from 2021 on were right.
What we check, and when
Every figure in HeyPenny comes from an official source, and we note the day we last checked it there. Here's who we check against. Your PDF or pack lists the exact pages it used.
| Checked against | Sources | Last checked |
|---|---|---|
| Revenue | 197 | 25 October 2026 |
| Citizens Information | 85 | 25 October 2026 |
| Councils | 55 | 25 October 2026 |
| Irish Statute Book | 39 | 25 October 2026 |
| Department of Social Protection | 32 | 25 October 2026 |
| Local Enterprise Offices | 27 | 25 October 2026 |
| Department of Housing, Local Government and Heritage | 23 | 25 October 2026 |
| SUSI | 22 | 25 October 2026 |
| SEAI | 19 | 25 October 2026 |
| Houses of the Oireachtas | 9 | 25 October 2026 |
| HSE | 8 | 25 October 2026 |
| Central Statistics Office | 6 | 25 October 2026 |
| Department of Finance | 5 | 25 October 2026 |
| Enterprise Ireland | 5 | 25 October 2026 |
| gov.ie | 5 | 25 October 2026 |
| Law Reform Commission | 4 | 25 October 2026 |
| Central Bank of Ireland | 3 | 24 October 2026 |
| Department of Enterprise, Tourism and Employment | 3 | 25 October 2026 |
| HM Revenue & Customs | 3 | 25 October 2026 |
| Road Safety Authority (CVRT) | 3 | 25 October 2026 |
| Citizens Information Board | 2 | 24 October 2026 |
| Department of Further and Higher Education, Research, Innovation and Science | 2 | 25 October 2026 |
| First Home Scheme | 2 | 24 October 2026 |
| National Childcare Scheme (Department of Children) | 2 | 24 October 2026 |
| Workplace Relations Commission | 2 | 24 October 2026 |
| Department of Housing, Planning and Local Government | 1 | 24 October 2026 |
| Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation | 1 | 24 October 2026 |
| European Commission | 1 | 24 October 2026 |
| Health Insurance Authority | 1 | 25 October 2026 |
| Law Reform Commission (Revised Acts) | 1 | 24 October 2026 |
| National Apprenticeship Office | 1 | 25 October 2026 |
| Residential Tenancies Board | 1 | 25 October 2026 |
| Road Safety Authority | 1 | 25 October 2026 |
| Tailte Éireann | 1 | 25 October 2026 |