Trust & accuracy
Methodology & Sources
We'd rather you check a figure against Revenue.ie or the Central Bank of Ireland than take our word for it. Every rate, band and limit used across The Irish Ledger's calculators is listed below, with a direct link to the exact page it comes from — not just the organisation's homepage.
Figures last checked: June 2026. All figures apply to the 2026 tax year unless stated otherwise.
PAYE Calculator
Income Tax, USC and PRSI figures used in our PAYE calculator.
| Figure | Used in our calculator | Source |
|---|---|---|
| Standard / higher Income Tax rates | 20% / 40% | Revenue — Tax rates, bands and reliefs |
| Standard rate band (single) | €44,000 | Revenue — How your Income Tax is calculated |
| Standard rate band (married, one/two incomes) | €53,000 / up to €88,000 | Revenue — Tax rates, bands and reliefs |
| Personal Tax Credit / PAYE Credit | €2,000 / €2,000 | Revenue — Tax rates, bands and reliefs |
| USC rate bands | 0.5%–8% | Revenue — Standard rates and thresholds of USC |
| USC exemption threshold | €13,000 | Revenue — Standard rates and thresholds of USC |
| USC reduced rate (medical card / 70+) | 2%, income ≤ €60,000 | Revenue — Reduced rates of USC |
| PRSI Class A employee rate | 4.2% → 4.3% from 1 Oct 2026 | gov.ie — PRSI Class A rates |
| PRSI weekly exemption threshold | €352/week | gov.ie — PRSI Class A rates |
| PRSI Class S (self-employed) rate | 4%, min. €650 | Revenue — PRSI for the self-employed |
CGT Calculator
Rates and exemptions used in our Capital Gains Tax calculator.
| Figure | Used in our calculator | Source |
|---|---|---|
| Standard CGT rate | 33% | Revenue — How to calculate CGT |
| Annual personal exemption | €1,270 | Revenue — How to calculate CGT |
| Revised Entrepreneur Relief rate / lifetime limit | 10%, up to €1,500,000 | Revenue — CGT reliefs |
Mortgage Affordability Calculator
Central Bank of Ireland lending limits and stamp duty rates used in our Mortgage Affordability calculator.
| Figure | Used in our calculator | Source |
|---|---|---|
| Loan-to-income limit (first-time buyer) | 4x gross income | Central Bank of Ireland — What are the mortgage measures? |
| Loan-to-income limit (second/subsequent buyer) | 3.5x gross income | Central Bank of Ireland — What are the mortgage measures? |
| Loan-to-value limit (first-time / second-time buyer) | 90% | Central Bank of Ireland — Mortgage Measures |
| Loan-to-value limit (buy-to-let) | 70% | Central Bank of Ireland — Mortgage Measures |
| Residential stamp duty rates | 1% / 2% / 6% (tiered) | Revenue — Stamp Duty rates on residential property |
How we keep this updated
Every rate above lives in a single, centralised file in our codebase — nothing is hand-typed into individual calculators. When Revenue or the Central Bank publish a change (most commonly after the annual Budget each October), we update that one file and every calculator, guide and this page reflect the change immediately.
Where we simplify something — for example, our PAYE calculator uses standard personal credits and doesn't model every possible credit, and our CGT calculator flags Principal Private Residence relief without calculating its exact apportionment — that simplification is explained directly on the relevant calculator, not hidden. See our Disclaimer for the full list of known simplifications.
Spotted a figure that looks wrong or out of date? Please tell us — we'd rather fix it fast than have it sit there quietly wrong.