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Revenue myAccount, USC and PRSI – how tax works for newcomers to Ireland in 2026

Last updated 25 September 2026Rules checked every MondayOfficial sourcesSources & methodology →

Your first Irish payslip can lose 40 per cent before you have done anything wrong. Emergency tax, the Universal Social Charge and PRSI each follow their own logic, and most of it is set through Revenue myAccount. Here are the 2026 rules, and how to keep the deductions at the right level.

Woman using a calculator beside a laptop and papers at a kitchen table
Photo: shurkin_son/Adobe Stock

Ireland taxes you through three deductions: income tax, the Universal Social Charge (USC) and Pay Related Social Insurance (PRSI). Budget 2026, announced on 7 October 2025, left income tax rates, bands and credits unchanged, according to Citizens Information. What did move: the USC 2 per cent band rose to €28,700 on 1 January 2026, in step with the €14.15 minimum wage, and employee PRSI steps up from 4.2 to 4.35 per cent on 1 October 2026. Almost everything runs through Revenue myAccount, the Revenue Commissioners' online service.

Are you tax resident in Ireland? The 183-day rule

The tax year is the calendar year. You are tax resident if you spend 183 days or more in Ireland in a year, or 280 days or more over the current and preceding year together; 30 days or less in a year never makes you resident, and any part of a day counts.

Arriving too late to reach the count? You can elect to be resident for the year of arrival if you intend to be resident the following year – tell Revenue in writing – or claim split-year treatment. After three consecutive resident years you become 'ordinarily resident'.

Your positionWhat Revenue taxes
Resident and domiciled in IrelandWorldwide income, with relief under a Double Taxation Agreement
Resident, but not domiciled and not ordinarily residentIrish-source income, plus foreign income only to the extent it is remitted to Ireland
Neither resident nor domiciledIrish-source income, and foreign employment income for duties carried out in Ireland

Source: Revenue, read 24 September 2026.

How do I avoid emergency tax? PPS number and Revenue myAccount

To avoid Emergency Tax, your employer needs your PPS number (Personal Public Service number) and your job must be registered with Revenue before your first pay day. For a first job in Ireland you register it yourself: sign up for myAccount, then use 'Add Job or Pension Details' under PAYE Services with the employer's Tax Registration Number, giving your arrival date if you have recently moved. Later jobs are registered by the employer. You cannot open myAccount without a PPS number, which can only be applied for once you are in Ireland – see part 3.

Your situationEmergency Tax in 2026
No PPS number given to the employerAll pay taxed at 40 per cent; USC at a flat 8 per cent
PPS number given, job not registered€846.16 a week at 20 per cent for four weeks, then 40 per cent on everything; USC at 8 per cent
PPS number given and job registeredNormal credits and bands apply

Source: Revenue, read 24 September 2026.

Say Anna Andersson starts work before her PPS number arrives: her payslips are taxed at 40 per cent until she has the number and registers the job. Revenue's PAYE helpline is 01 738 3636, open 09.30 to 13.30 Monday to Friday.

Income tax 2026: bands and credits

In 2026 a single person pays 20 per cent on the first €44,000 and 40 per cent on the rest. A lone parent has €48,000 at 20 per cent, a married couple or civil partners with one income €53,000, and with two incomes €53,000 plus up to €35,000, capped at the lower earner's income. All unchanged from 2025.

Tax credit 2026Amount
Single Person Credit€2,000
Married or Civil Partner Credit€4,000
Employee PAYE Tax Credit€2,000
Earned Income Tax Credit (self-employed, maximum)€2,000
Single Person Child Carer Credit€1,900
Rent Tax Credit, extended to the end of 2028€1,000 single, €2,000 jointly assessed couple

Source: Revenue and Citizens Information, read 24 September 2026.

A single PAYE worker therefore starts with €4,000 of credits. Employees do not file a self-assessment return; once a year you submit a PAYE Income Tax Return in myAccount to claim credits such as health expenses or the Rent Tax Credit. The self-employed file Form 11 – for 2025 income by 31 October 2026, or 18 November 2026 through ROS, Revenue's online service. Assigned to Ireland on a basic salary of at least €125,000? Ask your employer about the Special Assignee Relief Programme (SARP), which for arrivals from 1 January 2026 disregards 30 per cent of income above €125,000 for income tax.

What are USC and PRSI?

USC is a separate charge on gross income; there is none if your total income is €13,000 or less, and people aged 70 or over, or full medical card holders, with income of €60,000 or less pay a reduced rate.

USC band from 1 January 2026Rate
Up to €12,0120.5 per cent
€12,012.01 to €28,7002 per cent
€28,700.01 to €70,0443 per cent
€70,044.01 and over8 per cent
Self-employed income over €100,00011 per cent

Source: Citizens Information, read 24 September 2026.

PRSI is your social insurance, and part 9 explains what it buys. Most employees are Class A: nothing on €352 a week or less, though you stay fully insured because the employer pays, and 4.2 per cent of all earnings above that, with a tapered credit of up to €12 between €352.01 and €424. On 1 October 2026 every rate rises by 0.15 points: employees to 4.35 per cent, employers from 11.25 to 11.4 per cent on weekly pay above €552.

The self-employed pay Class S – 4.2 per cent until 30 September 2026 and 4.35 per cent after, or a minimum of €650 – once income reaches €5,000 a year. Since 1 October 2025 unearned income over €5,000 also carries 4.2 per cent PRSI at Class K, which brings no benefits.

Customs: your belongings, your car and your pet

Ireland is not in the Schengen Area, but for customs the EU is what counts: moving from another EU state, you need no customs relief. From outside the EU, transfer of residence relief removes customs duty and VAT on used household effects, private cars, motorcycles and bicycles – not alcohol and tobacco beyond the traveller allowances, trade tools or commercial vehicles.

Transfer of residence reliefCondition
Time abroadAt least 12 continuous months outside the EU
The goodsOwned and used for at least six months before the move
TimingImported within six months before or 12 months after the move
AfterwardsNot sold, lent or hired out within 12 months
How to claimDeclaration form C&E 1076 (Rev 2), or Form VRT TOR for a vehicle, with proof of residence abroad

Source: Revenue, read 24 September 2026.

A car also needs relief from Vehicle Registration Tax (VRT), from the EU or not: owned and used abroad for at least six months, brought in within 12 months of the move, tax and duty paid, and not sold within 12 months of registration. Book the National Car Testing Service and claim the relief within seven days of the car's arrival, and register within 30 days. Part 12 covers driving.

Cats, dogs and ferrets from the EU need an ISO 11785 microchip, a rabies vaccination given after chipping at 12 weeks or older with a 21-day wait, and an EU pet passport; dogs also need tapeworm treatment by a vet one to five days before arrival. From outside the EU, Great Britain included, a pet needs an EU Health Certificate valid for 10 days, advance notice at least 24 hours ahead, and entry via Dublin Airport, Dublin Port, Shannon Airport, Cork Airport, Ringaskiddy Port or Rosslare Europort. Non-compliant animals are refused entry or quarantined at your cost.

What to do now

StepWhatWhen
1Count your days; elect residence or claim split-year treatment if it helpsIn your year of arrival
2Get your PPS number and give it to your employerBefore your first pay day
3Register for myAccount and register your first jobAs soon as you have the PPS number
4Claim the Rent Tax Credit and other credits in a PAYE Income Tax ReturnEach year in myAccount
5Moving from outside the EU: file form C&E 1076 (Rev 2)Within 12 months of the move
6Bringing a car: NCTS booking and relief claim within seven daysWhen the vehicle arrives

Source: Revenue, read 24 September 2026.

Official sources

The official pages this guide is based on, read 24 September 2026. Links open the authority’s own website.

Relocate in Europe provides general information, not legal or financial advice for your individual situation. Check with the authority named above before you act – rules change, and your case may differ.