Overview

• State pension and core social welfare rates rise by €10, with higher Carer's Allowance income disregards and wider fuel allowance eligibility.
• The national minimum wage increases to €14.15 from 1 January, with USC and employers' PRSI adjustments planned to prevent minimum‑wage earners entering higher tax bands.
• Mortgage interest relief is extended for one year before a planned phase‑out in 2027 after assisting more than 60,000 households.
• VAT for cafés, restaurants and delis will fall from 13.5% to 9% in July 2026, and VAT on new‑build apartments is cut to stimulate stalled housing projects.
• The renters' tax credit continues at existing levels, the Basic Income for the Arts becomes permanent from September 2026, and main tax bands stay unchanged as carbon tax rises.