Sources & methodology
Calculators on this site read their statutory numbers from a versioned data file — nothing is hard-coded. This page is generated from that same file, so what you see here is exactly what the calculators use. Last verified: .
Tax year 2026 parameters
Income tax rates & bands
Tax credits
Age Tax Credit — eligibility age
Revenue (revenue.ie) — 'You can claim the yearly Age Tax Credit if you are: 65 years, or older, in the tax year' Effective from .
Retrieved .
USC standard bands
USC exemption threshold
USC reduced rates
PRSI (Class A)
gov.ie — 'Class A up until 30 September 2026' The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
PRSI Class A — age scope
gov.ie — Class J description — pensionable age (66), State Pension receipt, and over-70 rule The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
PRSI weekly tapered credit
Citizens Information — Class A tapered credit — €12 weekly, tapering between €352.01 and €424 The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Pension contribution relief
Revenue (revenue.ie) — 'Tax relief limits on pension contributions' — age-related percentage limits Effective from .
Retrieved .
Redundancy — statutory payment
Revenue (revenue.ie) — Tax and Duty Manual Part 05-05-19, §2.1 (statutory redundancy) The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Redundancy — eligibility
Citizens Information — 'Do I have a right to redundancy pay?' section The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Redundancy — service-years rule
gov.ie — 'Redundancy Calculation Examples' (DSP) The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Redundancy — ex-gratia tax exemptions
Revenue (revenue.ie) — Tax and Duty Manual Part 05-05-19, §3.3–§3.8 (exemptions) The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Benefit-in-kind (company cars)
Stamp duty (residential & non-residential)
Revenue (revenue.ie) — 'Rates' page — Residential / Non-residential sections The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Maternity / Paternity / Parent's Benefit — rates & weeks — Maternity Benefit (Citizens Information)
Citizens Information — Weekly rate and duration sections of each benefit page The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Maternity / Paternity / Parent's Benefit — rates & weeks — Paternity Benefit (Citizens Information)
Citizens Information — Weekly rate and duration sections of each benefit page The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Maternity / Paternity / Parent's Benefit — rates & weeks — Parent's Benefit (Citizens Information)
Citizens Information — Weekly rate and duration sections of each benefit page The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Maternity / Paternity / Parent's Benefit — rates & weeks — Weekly rate (gov.ie)
gov.ie — Weekly rate and duration sections of each benefit page The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Maternity / Paternity / Parent's Benefit — taxation — Taxation of Maternity Benefit (Revenue)
Revenue (revenue.ie) — 'liable to Income Tax' The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Maternity / Paternity / Parent's Benefit — taxation — How DSP payments are taxed (Revenue)
Revenue (revenue.ie) — 'liable to Income Tax' The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Carer's Allowance — weekly rates
Citizens Information — 'How much is Carer's Allowance?' section The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Carer's Allowance — half-rate
Citizens Information — Half-rate rates table The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Carer's Allowance — income disregard
Citizens Information — 'From 2 July 2026, the weekly income disregard for Carer' Effective from .
Retrieved .
Carer's Allowance — capital means test
Citizens Information — 'The first €50,000 of your capital does not affect your Carer' The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Minimum notice periods
Law Reform Commission (revised Acts) — Minimum Notice and Terms of Employment Act 1973 (revised), §4, §6–§8 The source page shows no single effective date — this is the current value as retrieved.
Retrieved .
Tax year 2027
Budget 2027 is scheduled for 6 October 2026. The 2027 parameter table is
a pending skeleton until then (status:
pending); calculators will not
compute from it until it is filled and verified from official Budget
publications.
How verification works
Each parameter group records the official source URL, the exact page section it was read from, its effective date, and the date we retrieved it. Before every deployment an automated check re-validates the data file's structure and source links, and every calculator must pass its full test suite before it ships. Where Revenue or gov.ie publish a worked example, that example is the test case; where no official example exists, test cases are constructed from the officially published rates and marked as such — the source type of every test case is recorded alongside its official link.