PAYE Tax Credits
Calculate available PAYE tax credits including Employee Credit, Personal Credit, and Home Carer Credit with rate band allocation.
Data verified · July 2026
Which tax credits does this calculator work out?
The three main personal credits set against Irish income tax: the Employee (PAYE) Credit, the Personal Tax Credit and, for eligible married couples, the Home Carer Tax Credit. The total shown is the amount available against your tax liability for the year.
Source: Taxes Consolidation Act 1997 ss 461-472 ; Revenue Tax Credits & Reliefs. · updated 2026
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Everything about PAYE Tax Credits
📋Overview+
Calculates the main personal tax credits available against Irish income tax: the Employee (PAYE) Credit, the Personal Tax Credit and, where applicable, the Home Carer Tax Credit.
💡 Best practices
- Revenue automatically grants whichever is more valuable between the Home Carer Credit and the increased standard rate band for a second earner — you cannot claim both.
📖User guide+
How to use this calculator
- 1
Select your marital status.
- 2
Flag whether a Home Carer credit applies (married couples only).
- 3
Enter the home carer's own income if applicable.
- 4
Read each credit and the total available against your tax liability.
📚Glossary+
- Employee (PAYE) Credit
- A flat credit available to anyone with employment or pension income taxed under PAYE.
- Home Carer Credit
- A credit for a married couple where one spouse cares for a dependent at home, tapered once the carer's own income exceeds the threshold.
ℹ️Sources & updates+
Last data update
July 14, 2026
Sources and references
Taxes Consolidation Act 1997 ss 461-472 ; Revenue Tax Credits & Reliefs.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — PAYE Tax Credits
Which tax credits does this calculator work out?+
The three main personal credits set against Irish income tax: the Employee (PAYE) Credit, the Personal Tax Credit and, for eligible married couples, the Home Carer Tax Credit. The total shown is the amount available against your tax liability for the year.
Who can claim the Home Carer Credit?+
A married couple where one spouse cares for a dependent at home. The credit tapers away once the carer's own income exceeds the threshold, which is why the calculator asks for that income separately.
Can I claim the Home Carer Credit and the increased rate band together?+
No — Revenue grants whichever of the two is more valuable for a second earner, never both. Run your figures both ways before assuming the Home Carer route is the better one.