The year is changing.
What changes for you?

In the standard Class 1 middle category, employee and employer contributions are each 10% of basic weekly wages, subject to category limits. Age, birth cohort, lower-wage and student categories matter. The Maternity Leave Fund is employer-only. Self-occupied/Class 2 rules are separate: do not apply this employee summary to freelance profit. Use the official schedule for the category and year.

For a full qualifying employment period, the statutory bonus is €135.10 in June and €135.10 in December. Weekly allowances of €121.16 are payable in March and September. Together these total €512.52, but they are separate payments, with proportionate treatment where applicable. DIER payment schedule.

A 40-hour week carries a 192-hour annual-leave baseline. Additional entitlement applies when national/public holidays fall on qualifying rest days; part-time entitlement is proportionate. “27 days” should not become an evergreen promise detached from the year and working pattern. Maternity and other family-leave entitlements have their own conditions. Vacation leave rules · Other leave guidance.

MTCA describes pension income received after age 61 as exempt in basis year 2026 up to €37,104, subject to the rules. Do not assume every pension payment, excess amount or other income is outside tax. Confirm how your pension types and other income are treated. MTCA pension-exemption guidance.

The regime provides a 10% rate for qualifying authorised work and conditional relief during the initial 12-month period, measured under the statutory rules. It is not an automatic exemption for all income merely because a permit was issued. Check current MTCA guidance, residence facts and foreign-tax treatment; assess social-security coverage separately. MTCA · March 2026 nomad guidelines.

This is a pre-budget snapshot reviewed on 4 October 2026. The presentation has been announced for 26 October 2026. The watchlist contains questions to monitor, not enacted 2027 measures or predictions of what will be announced.

Not in the ordinary calendar-year personal-income example. Basis year 2026 is generally assessed in year of assessment 2027. The 2026 tables on this page concern 2026 income; the announced 2027 family roadmap concerns the following income year. Check the exact commencement wording of any rule.

No. The roadmap shows the published multi-year policy direction, separately from current rates. Use the applicable rules for the period being paid. Confirm future tables, eligibility and payroll guidance before applying a 2027 computation.

No. Eligibility includes qualifying-child and taxpayer conditions; child count alone is insufficient. Check the current MTCA guidance on custody or maintenance, age and education, nationality or long-term residence, child residence and the applicable computation. A selector here does not establish eligibility.

The resident tables use progressive bands. The published rate-and-subtraction formula calculates the income tax for the applicable band. The illustration excludes contributions, reliefs, final-tax income, other special rules and any tax in another jurisdiction.

No. MTCA describes the pension exemption for recipients after age 61 as subject to a cap, with a 2026 threshold of EUR 37,104. Pension types, excess amounts, other income and personal circumstances still need review.

No. The tax rules concern qualifying authorised work and have conditions. MTCA describes a 10% rate and conditional initial-period relief, not a blanket exemption for every income stream. Social-security coverage requires its own assessment and is not resolved by an income-tax headline.

The page is designed for an editorial update after the speech, followed by further updates when legislation and operational guidance are available. Its review date and status labels identify the edition you are reading; there is no automatic conversion of an announcement into law.