Ireland: Universal Social Charge bands updated for 2026

Who it affects

Employees and self-employed Irish tax residents.

Sources

Primary: Revenue — standard USC rates and thresholds ↗

Verified 2026-08-02 · methodology

Related changes in Ireland

More recent updates

In force 13 May 2026

In force Visa & immigration

Employment-permit occupation lists updated in May 2026

The 2025 occupations review produced 32 changes. Six roles were added to the Critical Skills list, nine were made eligible for GEP without quota, two received new quotas and 15 existing GEP quotas were renewed. The operative lists are those effective 13 May 2026, and the exact SOC code and listed specialism determine eligibility.

Who it affects: Applicants and employers checking whether a role qualifies for CSEP or GEP.

DETE — occupations review changes ↗ · verified 2026-08-02

In force 1 Apr 2026

In force Residency

Third Level Graduate Programme retains 12- and 24-month permissions

Eligible level-8 graduates can receive 12 months on Stamp 1G. Eligible level-9 or higher graduates can receive up to 24 months in two 12-month blocks, subject to programme and student-pathway limits. Work is permitted but self-employment is not; another permission is required to remain after expiry.

Who it affects: Non-EEA graduates of qualifying Irish programmes.

ISD — student permission and Third Level Graduate Programme ↗ · verified 2026-08-02

In force 1 Mar 2026

In force Housing

National rent-control system replaces Rent Pressure Zones

From 1 March 2026 national controls cover private and student-specific accommodation. In general, rent can rise once a year by the lower of 2% or CPI. Market resets, six-year tenancy cycles, newly built apartments, student accommodation and tenancies created before March 2026 have distinct rules and exceptions.

Who it affects: Private tenants, landlords and student-accommodation residents.

Residential Tenancies Board — setting and reviewing private rents ↗ · verified 2026-08-02

In force 1 Mar 2026

In force Visa & immigration

Employment-permit remuneration thresholds rise from March 2026

The standard CSEP threshold is EUR40,904, with a EUR36,848 recent-graduate threshold and an EUR68,911 high-remuneration route. The standard GEP threshold is EUR36,605, with a EUR34,009 qualifying recent Irish-graduate threshold. Intra-company transfer thresholds are EUR49,523 for senior or key personnel and EUR36,605 for trainees. Sector, public-pay and calculation rules can differ.

Who it affects: New employment-permit applications and employers setting remuneration.

DETE — remuneration roadmap outcome 2025 ↗ · verified 2026-08-02

In force 1 Jan 2026

In force Labour

MyFutureFund automatic enrolment launches

MyFutureFund began on 1 January 2026. Employees generally enter automatically if aged 23 to 60, earning more than EUR20,000 a year and not already contributing through payroll to a qualifying pension. Initial contributions are 1.5% employee, 1.5% employer and 0.5% State, subject to the scheme’s earnings and participation rules.

Who it affects: Eligible employees and their employers.

Government of Ireland — auto-enrolment ↗ · verified 2026-08-02

In force 1 Jan 2026

In force Labour

National Minimum Wage is EUR14.15 from January 2026

The adult National Minimum Wage for workers aged 20 and over increased from EUR13.50 to EUR14.15 per hour on 1 January 2026. Lower statutory percentages apply to workers under 20, and specified exclusions and board or lodging calculations remain.

Who it affects: Employees and employers, including employment-permit remuneration checks.

Government of Ireland — Low Pay Commission ↗ · verified 2026-08-02