[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304345-105":53,"doc-detail-304345-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","budget-2026-summary","BUDGET 2026 SUMMARY","","Budget 2026 Summary consolidates the key tax measures announced in the Budget Statement by the Minister for Finance on 07 October 2025. It covers personal taxes and charges, confirming no changes to 2026 tax rates and tax bands, while detailing age tax credits, tax credits, and income thresholds across 2025 and 2026. The document also outlines Universal Social Charge (USC) standard and reduced rates, relevant exemption limits, and updates to tax reliefs such as rent tax credit, mortgage interest relief, BIK rules for employer vehicles, KEEP, SARP, FED, and specific profit exemptions for designated schemes.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/budget-2026-summary/304345/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/budget-2026-summary/304345.png","ImageObject",442,249,{"name":88,"@type":89},"Dipper","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Are there changes to 2026 tax rates and tax bands?","Question",{"text":108,"@type":109},"No. The summary states there are no changes to tax rates and tax bands for 2026.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the standard USC rates for 2026?",{"text":113,"@type":109},"Standard USC rates for 2026 are 0.5% up to €12,012.00, 2% for income from €12,012.01 to €28,700.00, 3% for €28,700.01 to €70,044.00, and 8% for income above €70,044.00.",{"name":115,"@type":106,"acceptedAnswer":116},"How does the budget update the Benefit in Kind (BIK) treatment for employer-provided vehicles?",{"text":117,"@type":109},"From 1 January 2026, a new zero-emission vehicle category (A1) is introduced, with BIK calculated between 6% and 15% of original market value based on business mileage. It also extends and tapers an OMV reduction for Category A1, A, B, C, D (not E) vehicles and all vans, with specified amounts for 2026, 2027, and 2028.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304345,1790286992,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},1374404997633,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","BUDGET 2026 SUMMARY  \nThese are the key tax measures in the Budget Statement by the Minister for Finance on 07 October 2025.  \nPersonal Taxes and Charges  \nTax Rates and Tax Bands  \nThere are no changes to tax rates and tax bands for 2026.  \n\n| Age Tax Credit\u003Cbr>• Single or widowed or surviving civil partner\u003Cbr>• Married or in a civil partnership | 245\u003Cbr>490 | 245\u003Cbr>490 |\n| --- | --- | --- |\n| Dependent Relative | 305 | 305 |\n| Home Carer Tax Credit | 1,950 | 1950 |\n\n\n| Personal Circumstances | 2026 € | 2025 € |\n| --- | --- | --- |\n| Single or widowed or surviving civil partner, without qualifying child | 44,000 @\u003Cbr>20%\u003Cbr>Balance @\u003Cbr>40% | 44,000 @\u003Cbr>20%\u003Cbr>Balance @\u003Cbr>40% |\n| Single or widowed or surviving civil partner, qualifying for single person child carer credit | 48,000 @\u003Cbr>20%\u003Cbr>Balance @\u003Cbr>40% | 48,000 @\u003Cbr>20%\u003Cbr>Balance @\u003Cbr>40% |\n| Married or in a civil partnership, one spouse or civil partner withincome | 53,000 @\u003Cbr>20%\u003Cbr>Balance @\u003Cbr>40% | 53,000 @\u003Cbr>20%\u003Cbr>Balance @\u003Cbr>40% |\n| Married or in a civil partnership, both spouses or civil partners withincome | 53,000 @\u003Cbr>20% with\u003Cbr>increase of\u003Cbr>35,000 max.\u003Cbr>Balance @\u003Cbr>40% | 53,000 @\u003Cbr>20% with\u003Cbr>increase of\u003Cbr>35,000 max.\u003Cbr>Balance @\u003Cbr>40% |\n\nTax Credits  \nThere are no changes to tax credits for 2026.  \n\n| Tax Credit | 2026 € | 2025 € |\n| --- | --- | --- |\n| Single person | 2,000 | 2,000 |\n| Married or in a civil partnership | 4,000 | 4,000 |\n| Employee Tax Credit | 2,000 | 2,000 |\n| Earned Income Tax Credit | 2,000 | 2,000 |\n| Widowed person or surviving civil partner (without qualifying child) | 2,540 | 2,540 |\n| Single person Child Carer Tax Credit | 1,900 | 1,900 |\n| Incapacitated Child Credit | 3,800 | 3,800 |\n| Widowed Parent\u003Cbr>Bereaved in 2025\u003Cbr>Bereaved in 2024\u003Cbr>Bereaved in 2023\u003Cbr>Bereaved in 2022\u003Cbr>Bereaved in 2021 | 3,600\u003Cbr>3,150\u003Cbr>2,700\u003Cbr>2,250\u003Cbr>1,800 | -\u003Cbr>3,600\u003Cbr>3,150\u003Cbr>2,700\u003Cbr>2,250 |\n| Blind Tax Credit\u003Cbr>Single person Married or in a civil partnership:\u003Cbr>• one spouse or civil partner blind\u003Cbr>• both spouses or civil partners blind | 1,950\u003Cbr>1,950\u003Cbr>3,900 | 1,950\u003Cbr>1,950\u003Cbr>3,900 |\n\nUniversal Social Charge (USC)  \nStandard Rates of USC  \nChanges are in bold.  \n\n| 2026 € | Rate | 2025 € | Rate |\n| --- | --- | --- | --- |\n| Income up to\u003Cbr>12,012.00 | 0.5% | Income up to\u003Cbr>12,012.00 | 0.5% |\n| Income from\u003Cbr>12,012.01 to\u003Cbr>28,700.00 | 2% | Income from\u003Cbr>12,012.01 to 27,382.00 | 2% |\n| Income from\u003Cbr>28,700.01\u003Cbr>to 70,044.00 | 3% | Income from\u003Cbr>27,382.01\u003Cbr>to 70,044.00 | 3% |\n| Income above\u003Cbr>70,044.00 | 8% | Income above\u003Cbr>70,044.00 | 8% |\n\nReduced Rates of USC  \nThe reduced rate of USC of 2% applies for individuals aged 70 years or over whose aggregate income for the year is €60,000 or less.  \nThe reduced rate of USC will also apply for 2026 and 2027 for full medical card holders under 70 years whose aggregate income for the year is €60,000 or less.  \n\n| 2026 € | Rate | 2025 € | Rate |\n| --- | --- | --- | --- |\n| Income up to\u003Cbr>€12,012.00 | 0.5% | Income up to\u003Cbr>€12,012.00 | 0.5% |\n| Income from 12,012.01 | 2% | Income from 12,012.01 | 2% |\n\n• Note 1: ‘Aggregate’ income for USC purposes does not include payments from the Department of Social Protection.  \n• Note 2: A‘GP only’ card is not considered a full medical card for USC purposes.  \nExemption Limits  \nThere are no changes to the Income Tax exemption limits for persons aged 65 and over.  \nRent Tax Credit  \nThis credit is being extended to 2026, 2027 and  \n2028. All conditions pertaining to the credit and the value of the credit remain the same.  \nMortgage Interest Tax Relief  \nThe current level of relief is being maintained for 2025 and extended to 2026. For 2025, the relief will be calculated on the increase in interest paid in 2025 over interest paid in 2022.  \nFor 2026, the relief will be calculated at 50% of the increase in interest paid in 2026 over interest paid in 2022.  \nRelief for both years will apply at the standard rate of income ta","cbCainUQWtZ8M5xD","https://ap.wps.com/l/cbCainUQWtZ8M5xD","pdf",339837,"English","# Personal Taxes and Charges\n## Tax Rates and Tax Bands\n## Personal Circumstances\n## Tax Credits\n## Universal Social Charge (USC)\n## Exemption Limits\n## Rent Tax Credit\n## Mortgage Interest Tax Relief\n## Benefit in Kind (BIK) on Employer-Provided Vehicles\n## Key Employee Engagement Programme (KEEP)\n## Special Assignee Relief Programme (SARP)\n## Foreign Earnings Deduction (FED)","[{\"question\":\"Are there changes to 2026 tax rates and tax bands?\",\"answer\":\"No. The summary states there are no changes to tax rates and tax bands for 2026.\"},{\"question\":\"What are the standard USC rates for 2026?\",\"answer\":\"Standard USC rates for 2026 are 0.5% up to €12,012.00, 2% for income from €12,012.01 to €28,700.00, 3% for €28,700.01 to €70,044.00, and 8% for income above €70,044.00.\"},{\"question\":\"How does the budget update the Benefit in Kind (BIK) treatment for employer-provided vehicles?\",\"answer\":\"From 1 January 2026, a new zero-emission vehicle category (A1) is introduced, with BIK calculated between 6% and 15% of original market value based on business mileage. It also extends and tapers an OMV reduction for Category A1, A, B, C, D (not E) vehicles and all vans, with specified amounts for 2026, 2027, and 2028.\"}]","BUDGET 2026 SUMMARY | PDF",1789812103]