The results presented are approximate and variations may arise. Please note the various supports referenced are subject to eligibility criteria.
Fine Gael accepts no responsibility in relation to the details provided verses what you are actually eligible for. Your circumstances may not be accurately reflected in this calculator and you should satisfy yourself with your own research and engagement with the relevant government departments and agencies.
In some instances, when a benefit is subject to a maximum or 'up to' figure and will require its own calculation to obtain the exact figure, the highest level has been chosen for display purposes only.
Income tax and USC calculations are based on 24 case studies. You should select the case study that closest resembles your situation.
We know it can be difficult to pay the mortgage or rent, do the weekly shop, fill the car tank, or pay the bus or train fare, cover the heating or electricity bills, pay for childcare, school or college costs, or manage the unexpected expenses that can crop up. That’s why we’re focused on helping you and your household with the cost of living. In our previous budgets we’ve supported households and businesses and are continuing to do so
We are helping people with a €2.2bn total package of cost-of-living measures.
In 2024:
2025:
We are helping with the cost of living with a €1.8bn income tax & USC package to put more money back in your pocket. Fine Gael is the party which has consistently cut taxes responsibly. Our tax package means people can keep most of any pay rise they get.
Tax-Put monry back in people's pockets with a fair income tax package for all:
Minimum Wage- a 80c increase to €13.50, its highest ever, worth €1,424 after tax.
The 11th increase under Fine Gael; the minimum wage was only €7.65 in December 2010. Adjusting USC so a full-time worker on the minimum wage remains at the lower 2% rate.
Inheritance Tax – pass on more of your hard-earned money to your children – increase CAT tax-free threshold (category A) from €335,000 to €400,000. Group B will go up from €32,500 to €40,000. Group C will rise from €16,250 to €20,000.
Housing capital budget in 2025 will be over €6bn (€3.2bn exchequer, and LDA & HFA).
We built 31,500 new homes in the last 12 months, 49,000 have begun construction, and a further 37,700 have been granted planning permission.
500 people are buying their first home every week.
Extending Help to Buy Scheme to 2029 – has helped 50,000 households buy their first home
Extending mortgage interest tax relief to help homeowners with interest rates increases. A 20% relief on the extra total interest paid in 2024, over 2022, with a cap of €1,250.
Increasing Renters’ Tax Credit to €1,000 to help with the cost of living, €2,000 for couples.
In addition to the Landlord’s Tax Credit - €600 in ’24, €800 in ’25, €1,000 in ‘26/’27 - tax relief of up to €10,000 to help small landlords carry out renovations to make rental homes warmer and more energy efficient is being extended for 3 more years.
Increased Stamp Duty from 10% to 15% on bulk buying of houses (10 or more houses).
For the first time ever, the Agricultural budget will be over €2.1bn.
€716m funding for agri-environmental actions to help farmers around the country – including ACRES, ANC Scheme, Forestry, Organic Farming, etc.
€10m additional spend on ACRES – to benefit existing participants.
We are extending farm tax reliefs to support farmers and rural communities, incl.
€400m to accelerate the National Broadband Plan in 2025, which is connecting 4,000 homes per month. NBP will have connected 300,000 homes by the end of 2024.
Justice Budget increasing by €295m in 2025, for a total spend of €3.92bn.
€65m for recruiting 1,000 additional Gardaí and 150 civilian Garda staff.
Increasing the allowance in Templemore Garda College, from €184 to €354 p.w., to encourage more Garda recruits
An €18m increase in Garda overtime to increase the presence of Gardaí on the frontline.
Supporting the Irish Defence Forces with 400 extra military personnel, with an overall budget of €1.35bn which includes a capital budget increase of 22%.
An 18% increase in funding for the Irish Prisons Service, providing for 350 extra staff in 2025 and €6.1m on staffing our Courts Service.
The €3.2m extension of Youth Diversion Programmes throughout the State.
€7.9m to address domestic, sexual and gender-based violence.
€25m assigned to recruit 400 new International Protection processing staff.
Cutting the cost of childcare for all families by:
Maintaining a fee freeze for childcare providers, while also making childcare more accessible for families around Ireland. This will benefit 216,000 children in 2025.
A family which uses 45 hours p/w on the minimum or universal subsidy will now receive €5,008 per child towards their annual childcare costs, a further reduction of €1,100.
Increasing the weekly rates of the Child Support Grant (formerly Increase for a Qualified Child) by €4 to €50 for under 12s and by €8 to €62 for over 12s.
One-off payment of €420 (treble child payment) to support parents of newborn children.
€20 increase in the monthly Domiciliary Care Allowance payment
Help children with special educational needs move from primary to post-primary schools, for the first time ever, through dedicated supports.
Helping with the cost of going to school with:
Extending the Hot School Meals Programme all remaining primary schools in 2025, and introducing a School Meals Holiday Hunger Project on a pilot basis next summer.
1,600 more SNAs and an additional 768 special education teachers to support children with additional needs. This is the highest number of SNAs allocated, and means more than 44,000 dedicated staff supporting children with special educational needs in 2025.
An increase to the capitation grant for schools to meet increased running costs.
A €1,000 cut in college fees for undergraduate students, down to €2,000.
€1,000 cut in the Post Graduate Tuition fee contribution for student grant recipients.
Additional funding for the Student Assistance Fund, to help those struggling with the increased cost of living.
Fees for apprenticeships to be cut by €1,000, or one third.
Funding will be invested in apprenticeships to deliver critical skills requirements, with 6,800 registrations expected in 2025.
Almost €1.5bn of the National Training Fund (NTF) surplus is to be sustainably used over the next 6 years to provide supports for enterprises, and provide capital investment.
In particular, €600m of this surplus will be spread across research, higher and further education, and decarbonisation projects from 2025-2030.
To address the climate crisis that impacts us all, we are increasing the carbon tax to discourage emissions
The carbon tax will generate €951m in 2025 – an extra €165m – to support a just transition and tackle fuel poverty, including:
20% fare reduction for public transport extended to December 2025.
The total health budget in 2025 will be €25.8bn, which includes a €2.7bn increase in core funding over 2024-2025 to meet demographic and service pressures.
We will see the numbers working in our health service reach over 130,000 WTE in 2025. This is a 27% increase since 2019.
A number of new developments are supported through Budget 2025 funding:
To help businesses with Cost of Living pressures, the Government announced an Energy Subsidy Scheme for businesses worth €127m. This will provide support to 39,000 firms, availing of up to €4k.
Investing over €1bn in the Department of Enterprise, Trade and Employment in 2025.
A range of pro-enterprise tax measures to sustain our economy:
Total additional funding of €25m to enable IDA Ireland and Enterprise Ireland to provide additional environmental aid to their clients.
Extending Carer’s Benefit to the self-employed.
We are the party of fiscal responsibility. We steered the economy through successive crises: restored the economy after the property crash, secured a good Brexit deal, protected the economy during Covid, and supported people through the Cost-of-Living crisis.
Budget 2025 will continue to put €6bn aside to safeguard our, and our children’s, future:
€1.6bn increase in capital investment in the NDP.
€3bn from the sale of the government’s AIB shares to be used on infrastructure spending.
* See webpage for T&Cs and Assumptions.
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