Please see attached brief summary of the Budget 2027. We bring to your attention some of the more interesting points:

• The standard-rate income tax band increases by €2,500 to €46,500 for a single person.
• Personal, Employee and Earned Income Tax Credits increase by €125 to €2,125.
• The upper limit of the 2% Universal Social Charge (USC) band increases by €1,600 to €30,300.
• Capital Gains Tax reduces from 33% to 31% for disposals made on or after 7 October 2026, excluding development land.
• Capital Acquisitions Tax thresholds increase across Groups A, B and C.
• The national minimum wage increases to €14.94 per hour from 1 January 2027.
• The higher employer PRSI threshold increases from €552 to €600 per week.
• Changes to the R&D Tax Credit include an increase in the first-year payment threshold from €87,500 to €105,000 and enhancements to qualifying R&D expenditure.
• Investment reliefs and tax supports for start-ups are extended.
• The Rent Tax Credit increases to €1,150 for an individual and €2,300 for a jointly assessed couple.
• The maximum Help to Buy amount increases to €35,000.

This publication provides a general overview of selected measures announced in Budget 2027 on 6 October 2026. It is intended for information purposes only and does not constitute tax, legal or financial advice. Certain measures remain subject to legislation, commencement orders and qualifying conditions.

Professional advice should be sought before making decisions based on these measures.