In short
Almost every employee in Ireland gets two credits: the Personal Tax Credit and the Employee (PAYE) Tax Credit. Each is worth €2,000 in 2026, and Budget 2027 raises both to €2,125. They're applied automatically, but they can be split wrongly between jobs or missing after a change, which is a common reason for overpaying.
Who gets them
- Personal Tax Credit: everyone who pays income tax. Married couples and civil partners taxed jointly get a combined married person's credit instead, at double the single amount. Married person's credit.
- Employee (PAYE) Tax Credit: anyone with income taxed through PAYE, such as wages or an occupational pension. It can't be more than 20% of your PAYE income.
- Earned Income Tax Credit: the self-employed version, for sole traders and most proprietary directors. If you have both kinds of income, the two credits together are capped at the PAYE credit amount.
How much they're worth
| Credit | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 (Budget) |
|---|---|---|---|---|---|---|
| Personal Tax Credit (single) | €1,700 | €1,775 | €1,875 | €2,000 | €2,000 | €2,125 |
| Employee (PAYE) Tax Credit | €1,700 | €1,775 | €1,875 | €2,000 | €2,000 | €2,125 |
| Earned Income Tax Credit (max) | €1,700 | €1,775 | €1,875 | €2,000 | €2,000 | €2,125 |
2022 to 2026: Revenue's published figures. 2027: announced in Budget 2027, law once the Finance Bill passes. ◆ means not yet confirmed. Every credit by year.
Why you might still overpay
- You have two jobs or a job and a pension, and your credits are all on the one that pays least
- You started a new job and were put on emergency tax for a while. Emergency tax
- You left work part-way through the year and didn't use all your credits. Leaving Ireland
- You got married and didn't move to joint assessment
Get your tax back for missed years
Missed the Personal or PAYE credit? You can still get the tax back as a tax refund for every year since 2022.
For the current year, add the credit in myAccount and it comes through your pay. For earlier years, it's claimed in the income tax return for each year.
Common questions
Do I need to claim the PAYE credit?
No. Revenue gives it automatically once your job is registered. What you should check is how your credits are split between jobs, on your Tax Credit Certificate in myAccount.
What's the difference between a credit and a tax band?
A credit is taken off the tax you owe. The rate band is how much of your income is taxed at 20% before the 40% rate starts. Tax terms explained.
Sources
Revenue: Personal Tax Credit, Employee Tax Credit and Earned Income Tax Credit, on revenue.ie. Amounts from Revenue's tax rates, bands and reliefs tables (1 January 2026) and Budget 2027.
Questions for Revenue directly? Call the PAYE helpline on 01 738 3636 (Monday to Friday, 9.30am to 1.30pm), or see all Revenue contact numbers.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
