Your guide to Budget 2026

This guide provides a high-level overview of Budget 2026.

It aims to explain how money will be raised and spent in 2026.

The WhereYourMoneyGoes.gov.ie website is a simple and helpful tool that shows how the Irish government collects and spends public money. We are currently running a survey to make the website more useful for its visitors. We’d love to hear your feedback.

• €2.9 billion to deliver thousands of new build Social Homes and the second-hand acquisitions programme
• €558 million in carbon tax revenue for residential and community energy upgrade schemes
• a €10 increase in weekly social protection payments, including for pensioners, people with disabilities, carers, jobseekers and lone parents, with proportionate increases for qualified adults
• the Working Family Payment income thresholds will increase by €60 per week for all families
• increase in the Carer’s Allowance income disregard of €375 to €1,000 for a single person and of €750 to €2,000 for a couple
• the weekly Child Support Payment rates will increase by €8 for children under 12 and by €16 for children over 12
• €940 million has been allocated for our Public Transport services to support our public transport network, connecting communities and people's access to education, work and leisure
• over 285,000 children set to benefit from the National Childcare Scheme, an increase of approximately 35,000 children
• over 105,000 children benefitting universal Early Childhood Care and Education
• an increase in acute hospital capacity of at least 220 beds
• at least 280 community beds, continued investment in the community nursing units refurbishment programme and reductions in community waiting lists
• an increase in the number of Home Support Hours of 1.7 million hours
• over 9,000 people will receive the residential care they need, including 250 new placements next year
• 1,400 young people finishing school will be supported with day service places, along with 50 additional places for older adults
• close to 10,000 overnight and 15,000 day respite sessions will be provided
• 1,717 additional SNAs for students with Special Educational Needs
• a new DEIS Plan and a new DEIS Plus scheme, supporting children at risk of educational disadvantage
• an increase in the standard capitation rates paid to schools
• increased funding for apprenticeship training to meet the skills needs of the economy including for housing and climate action
• €500 permanent reduction to the student contribution fees, benefitting close to 108,000 students in the academic year 2025/26
• €1.4 million will be provided to establish a National Artificial Intelligence Office
• increased funding for Enterprise Ireland to support Irish businesses in scaling innovation and creating high-quality jobs
• increased funding to the IDA to continue to attract Foreign Direct Investment to our shores
• expansion of Ireland’s missions abroad, totalling 107 in 2026
• increase of €30 million to our official development aid
• €85 million in funding for the rollout of the Bovine TB Action Plan
• increase of €20 million in funding for the ACRES scheme, which supports 53,800 farmers
• a successor to the pilot Basic Income Scheme for the Arts to begin next year
• €3 million in additional support to establish League of Ireland football academies
• €1.6 million in increased funding to our intercounty Gaelic games players
• commencement of a new Dublin-Derry airlink
• an increase of €3.8 million for the PEACEPLUS Programme to support cross-border projects
• €3.5 million in increased current funding for Gaeltacht and Irish Language Support Schemes
• funding for the recruitment of up to 1,000 trainee Gardaí in 2026
• €11.5 million for Domestic and Gender Based Violence initiatives in 2026
• funding for an additional 400 Permanent Defence Force members and 50 civilian roles

• 9% VAT on gas and electricity to 31 December 2030
• 9% VAT on food, catering and hairdressing services from 1 July 2026
• increase in Research and Development Tax Credit to 35%
• 9% VAT on sale of apartments
• enhanced Corporation Tax Deduction for Apartment Construction Expenses
• expansion and enhancement of Living City Initiative
• increase in the USC Middle threshold by €1,318
• decrease in Tax on Certain Investments to 38%
• extend Rent Tax Credit to 31 December 2028
• increase in the Excise Duty and VAT on a pack of cigarettes by €0.50
• increase in lifetime limit for revised entrepreneur relief to €1.5 million
• extension of the tax deduction for manufacture of Uilleann Pipes and Irish Harps