2026

Tax Rates for Individuals

TAX RATES 2026 (click here for more information)
Chargeable Income (€)
From	To	Rate	Subtract
Single Rates
0	12,000	0%	0
12,001	16,000	15%	1,800
16,001	60,000	25%	3,400
60,001	and over	35%	9,400
Married Rates
0	15,000	0%	0
15,001	23,000	15%	2,250
23,001	60,000	25%	4,550
60,001	and over	35%	10,550
Married Rates with 1 child
0	17,500	0%	0
17,501	26,500	15%	2,625
26,501	60,000	25%	5,275
60,001	and over	35%	11,275
Married Rates with 2 children or more
0	22,500	0%	0
22,501	32,000	15%	3,375
32,001	60,000	25%	6,575
60,001	and over	35%	12,575
Parent Rates
0	13,000	0%	0
13,001	17,500	15%	1,950
17,501	60,000	25%	3,700
60,001	and over	35%	9,700
Parent Rates with 1 child
0	14,500	0%	0
14,501	21,000	15%	2,175
21,001	60,000	25%	4,275
60,001	and over	35%	10,275
Parent Rates with 2 children or more
0	18,500	0%	0
18,501	25,500	15%	2,775
25,501	60,000	25%	5,325
60,001	and over	35%	11,325