IRISH PAYROLL
Irish tax credits, explained.
Tax credits reduce the PAYE you actually pay, euro for euro. Most workers hold two by default — worth €4,000 in 2026 — and many qualify for more. Make sure none of yours are missing.
Educational estimates only. Not tax, legal, financial, payroll or employment advice. Verify with your employer's payroll team or Revenue.
The credits a typical employee holds (2026)
A tax credit is a fixed amount subtracted from the PAYE you owe. The two everyone starts with combine to €4,000 for a single PAYE employee in 2026.
| Tax credit | 2026 amount |
|---|---|
| Personal Tax Credit (single) | €2,000 |
| Employee (PAYE) Tax Credit | €2,000 |
| Earned Income Credit (self-employed) | €2,000 |
| Typical single PAYE employee total | €4,000 |
Budget 2026 kept the main credits unchanged from 2025. Confirm your own credits on your Tax Credit Certificate in Revenue myAccount.
Credits people often miss
- Single Person Child Carer Credit — for a qualifying single parent or carer.
- Home Carer Tax Credit — where one spouse cares for a dependant at home.
- Age Tax Credit — from age 65.
- Incapacitated Child, Dependent Relative, and Blind Person credits where they apply.
- Tuition fees relief if you paid qualifying third-level fees. Many credits can be backdated up to four years.
Common Irish tax credits
Full tax-credits list 2026
Every credit and the current amount.
Personal tax credit
Almost everyone claims this.
Employee (PAYE) tax credit
For PAYE-employed workers.
Earned Income credit
For self-employed workers.
Second-job credit split
Allocating credits across two jobs.
PAYE explained
How credits reduce the tax you pay.
Common questions
What is a tax credit?
In Ireland, a tax credit is a fixed amount that reduces your PAYE bill euro for euro. The Personal Tax Credit is €2,000 in 2026 for a single person, and the Employee (PAYE) Tax Credit is also €2,000 — so a typical PAYE worker has €4,000 of credits before paying any income tax.
How do I claim a tax credit?
Log in to Revenue myAccount, go to PAYE Services then Manage Your Tax. You can add credits and Revenue issues an updated Tax Credit Certificate to your employer. New credits typically appear on your next payslip.
What credits am I likely missing?
Common ones people overlook include the Single Person Child Carer, Home Carer, Age, Incapacitated Child, Dependent Relative and Blind Person credits, plus tuition-fees relief. See the full current list on the Tax Credits page; many credits can be backdated up to four years.
Can I get a refund of unused tax credits?
Yes. At year-end, request a Statement of Liability via Revenue myAccount. If you had unused credits or paid emergency tax during the year, Revenue refunds the difference, usually within a few weeks.
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Open the toolPayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension or employment advice. Always verify your payslip, PAYE, USC, PRSI, tax credits, deductions and take-home pay with your employer's payroll department, Revenue, a qualified tax adviser, accountant or another appropriately qualified professional.