Ireland: Rent Tax Credit increased to €750 per person

Who it affects

Private-rental-sector tenants including permit-holder expats.

Sources

Primary: Revenue — Irish Tax and Customs ↗

Corroborating: Government of Ireland ↗

Verified 2026-04-19 · methodology · report a correction

Related changes in Ireland

More recent updates

In force 1 Mar 2026

Announced Visa & immigration

Salary-threshold roadmap: CSEP rises from €38,000 to €40,904 on 1 March 2026

DETE published a gradual-increase roadmap in December 2025 following a ministerial review. The Critical Skills Employment Permit minimum salary rises from €38,000 to €40,904 (a 7.66% increase) on 1 March 2026. The non-degree CSEP threshold rises from €64,000 to €68,911. Further increases are scheduled annually through to 2030.

Who it affects: Employers making CSEP applications from 1 March 2026 onwards; existing permit holders at the prior threshold are unaffected for the current permit cycle.

DETE — Employment Permits Salary Thresholds Roadmap 2025 ↗ · Department of Enterprise, Tourism and Employment ↗ · verified 2026-04-19

In force 1 Mar 2026

Announced Visa & immigration

Sub-standard salary thresholds (healthcare, agri-food) phased out by 2030

The December 2025 roadmap formalised the phasing-out of sub-standard Minimum Annual Remuneration (MAR) thresholds for healthcare and agri-food sectors by 2030 (rather than 2026 as originally planned). Sub-standard thresholds rise by 9% in 2026 as the first step.

Who it affects: Employers in healthcare, care, and agri-food sectors relying on sub-standard employment permits.

DETE — Employment Permits Salary Thresholds Roadmap 2025 ↗ · Department of Enterprise, Tourism and Employment ↗ · verified 2026-04-19

In force 1 Mar 2025

In force Visa & immigration

Atypical Working Scheme processing times extended under volume pressure

ISD reported that the Atypical Working Scheme — used for short-term specialist assignments that fall outside standard employment permits — saw processing times extend to 8–12 weeks in early 2025 from the previous 2–4-week norm. Applicants are advised to build this into project timelines.

Who it affects: Short-term specialist assignments, locum medical workers, and employers using the Atypical Scheme.

Irish Immigration Service ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Labour

National Minimum Wage raised to €13.50 per hour

The National Minimum Wage rose from €12.70 to €13.50 per hour on 1 January 2025, continuing the stepped trajectory toward a Living Wage pegged at 60% of median hourly earnings (statutory target 2026).

Who it affects: Low-wage employees, part-time workers, and employers of minimum-wage labour.

Government of Ireland ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Taxation

Universal Social Charge (USC) bands and rates adjusted for 2025

Budget 2025 adjusted the Universal Social Charge bands and cut the 4% rate to 3% on the second USC band — the first USC rate reduction in several years. The change modestly raises take-home pay for middle earners; the adjustment is designed to offset fiscal-drag effects of wage growth.

Who it affects: All employees and self-employed Irish tax residents.

Revenue — Irish Tax and Customs ↗ · Government of Ireland ↗ · verified 2026-04-19

In force 1 Oct 2024

In force Visa & immigration

Seasonal Employment Permit introduced

A new short-term permit for seasonal employment (horticulture, soft-fruit picking, agriculture) up to seven months per calendar year. Initially piloted in late 2024 and rolled out formally in 2025. Designed to address targeted labour shortages without creating long-term residence pathways.

Who it affects: Non-EEA workers in seasonal agricultural sectors; horticulture and agri-food employers.

Department of Enterprise, Tourism and Employment ↗ · Government of Ireland ↗ · verified 2026-04-19