One engine. Year-specific rules. Explicit scope.
Historical integrity
TaxCheck keeps each tax year in a separate rule pack. Adding or changing a current year does not overwrite historical bands, credits or USC thresholds.
| Year | Single 20% band | Married base band | Max lower-earner increase | Single / Employee credit | Rent credit single |
|---|---|---|---|---|---|
| 2022 | €36,800 | €45,800 | €27,800 | €1,700 | €500 |
| 2023 | €40,000 | €49,000 | €31,000 | €1,775 | €500 |
| 2024 | €42,000 | €51,000 | €33,000 | €1,875 | €1,000 |
| 2025 | €44,000 | €53,000 | €35,000 | €2,000 | €1,000 |
| 2026 | €44,000 | €53,000 | €35,000 | €2,000 | €1,000 |
Core full checker
The main checker supports PAYE Income Tax and USC for single taxpayers, married/civil partners under the supported assessment modes, and common widowed cases. It includes pension relief limits, Employee Tax Credit, Rent Tax Credit, Remote Working Relief, ordinary qualifying medical expenses, SPCCC, Home Carer, Blind, Incapacitated Child, Dependent Relative, Age and Widowed Parent credits, plus 65+ exemption/marginal-relief checks where total-income completeness is confirmed.
Married taxpayers
Employee Tax Credits and employment deductions remain person-specific. Remote-working costs are calculated independently for each spouse/partner using that person’s days, bills and reimbursement. Home Carer Tax Credit is compared with the dual-income standard-rate-band increase where required.
Bereavement
SPCCC is not applied in the year of bereavement. Complex bereavement/separate-treatment interactions should be treated as review cases rather than high-confidence calculations.
Focused calculators
Mortgage Interest Tax Credit, tuition-fee relief, qualifying nursing-home expenditure, employing-a-carer relief and guide/assistance dog allowances are provided as focused screening calculators. They do not automatically flow into the main PAYE balance in this release. Their pages explain the principal conditions and should be checked against Revenue before claiming.
Flat Rate Expenses
The quick finder currently identifies Revenue’s broad employment sectors and directs users to confirm the exact occupation and amount on Revenue’s official Flat Rate Expense list. Exact occupation amounts are not invented or inferred.
2026
The 2026 quick salary tool estimates Income Tax and USC only. PRSI is deliberately excluded from the quick annual figure because PRSI can depend on pay-period and subclass details.
Confidence and scope
Before calculation, the full checker asks whether the taxpayer had material self-employment, rental, foreign, investment, complex BIK, company-director, share-option, capital-gains or other non-PAYE income. Those inputs reduce the confidence classification because the overall tax position may extend beyond the PAYE engine.
Revenue PDF importer
The importer attempts local extraction and never treats extracted text as authoritative. PDF text encoding varies substantially, so the user must confirm every detected figure against the original. A copy-and-paste fallback is provided. Statement comparison checks supported credit names only; it does not reproduce Revenue’s full assessment logic.