Ireland Official Source Registry
Rule version IE-2026-v1, effective 1 January 2026 – 31 December 2026, last reviewed 8 October 2026.
Revenue and government sources
| Authority | Rule source | Effective | Checked |
|---|---|---|---|
| Revenue | Tax relief charts — personal tax credits, reliefs and bands | 2026-01-01 | 2026-10-08 |
| Revenue | Employee Tax Credit | 2026-01-01 | 2026-10-08 |
| Revenue | Universal Social Charge rates and thresholds | 2026-01-01 | 2026-10-08 |
| Department of Social Protection | PRSI Class A rates | 2026-01-01 | 2026-10-08 |
| Revenue | Capital Gains Tax rates and Budget 2027 update | 2026-10-07 | 2026-10-08 |
| Revenue | CAT thresholds, rates and aggregation rules | 2026-01-01 | 2026-10-08 |
| Revenue | Current VAT rates | 2026-01-01 | 2026-10-08 |
| Revenue | Corporation Tax basis of charge | 2026-01-01 | 2026-10-08 |
| Revenue | Local Property Tax valuation bands and rates | 2026-01-01 | 2026-10-08 |