Standard Rate Cut Off Point to increase by €2,500 to €46,500 from 1 January 2027.Personal, Employee and Earned Income Tax Credits to increase by €125 to €2,125 for the 2027 tax year.Home Carer Credit to increase by €100 to €2,050 for the 2027 tax year.Rent Tax Credit to increase by €150 to €1,150 for qualifying single tenants and by €300 to €2,300 for qualifying couples from 1 January 2027.Entry threshold for the 3% USC band to increase by €1,600 to €30,300 from 1 January 2027.Employee Class A PRSI increased to 4.35% on 1 October 2026 and to increase to 4.50% on 1 October 2027.An individual earning €50,000 a year will pay approx. €700 less in income tax, USC and PRSI in 2027.A couple with two incomes earning €100,000 a year between them will pay €1,500 less in income tax, USC and PRSI in 2027.Standard Rate Cut Off Point to increase by €2,500 to €46,500 from 1 January 2027.Personal, Employee and Earned Income Tax Credits to increase by €125 to €2,125 for the 2027 tax year.Home Carer Credit to increase by €100 to €2,050 for the 2027 tax year.Rent Tax Credit to increase by €150 to €1,150 for qualifying single tenants and by €300 to €2,300 for qualifying couples from 1 January 2027.Entry threshold for the 3% USC band to increase by €1,600 to €30,300 from 1 January 2027.Employee Class A PRSI increased to 4.35% on 1 October 2026 and to increase to 4.50% on 1 October 2027.An individual earning €50,000 a year will pay approx. €700 less in income tax, USC and PRSI in 2027.A couple with two incomes earning €100,000 a year between them will pay €1,500 less in income tax, USC and PRSI in 2027.