What it is
The Personal Tax Credit, sometimes called the Basic Personal Tax Credit, is a flat reduction of income tax granted to almost every Irish taxpayer. In 2026 the credit is:
- €2,000 for a single person, and €2,540 for a widowed person or surviving civil partner without a qualifying child
- €4,000 for a married couple or civil partnership under joint assessment
- €2,000 each spouse under separate or single assessment
How it appears on a payslip
The credit is split across pay periods:
- Weekly: €38.46
- Fortnightly: €76.92
- Monthly: €166.67
It combines with the Employee PAYE Tax Credit so a typical single PAYE worker sees a combined €333.33 monthly tax credit on the payslip.
What the credit reduces
The Personal Tax Credit reduces gross income tax (PAYE), euro for euro. It does not reduce:
- Universal Social Charge
- PRSI
- Local property tax
- Capital gains tax
Worked example
Roisin earns €30,000 in 2026 and is single.
- Income tax at 20 percent on €30,000 = €6,000
- Less Personal Tax Credit = €2,000
- Less Employee PAYE Credit = €2,000
- Annual PAYE = €2,000
Special cases
Widowed or surviving civil partner
In the year of bereavement, the surviving spouse can claim the married Personal Tax Credit of €4,000. In later years the Personal Tax Credit is €2,540 where there is no qualifying child, or €2,000 where there is. A widowed parent with a qualifying child can also claim the Widowed Parent Tax Credit for the five years after the year of death: €3,600, €3,150, €2,700, €2,250 and €1,800.
One parent family
A separated, widowed, or surviving civil partner with a qualifying child claims the Single Person Child Carer Credit of €1,900 in addition.
Carry back and refunds
The credit cannot be carried back or forward. Unused credit in a low income year is simply lost. If you stop work mid year, your accumulated credits to that date can produce a refund through the Statement of Liability.
Educational notice
This article describes 2026 figures. Personal tax credits can change in budgets. Always check Revenue.ie for the latest values.