爱尔兰公布2027年度预算：所得税门槛上调 福利与养老金每周加10欧元
2026年10月6日星期二，爱尔兰副总理兼财政部长西蒙·哈里斯与公共支出部长杰克·钱伯斯在众议院宣读了2027年度预算。整个预算包规模约86.5亿欧元，其中税收措施16.5亿欧元、新增支出约70亿欧元；公共支出总额将增加71亿欧元至1256亿欧元，日常支出增幅控制在6%。
个人税方面，标准税率起征点上调2500欧元，单身人士年收入46500欧元起才适用40%的高税率；个人、雇员与劳动所得抵免各增加125欧元至2125欧元；统一社会费2%档的门槛也有所拓宽。全国最低工资自2027年1月起上调0.79欧元至每小时14.94欧元。
社会保障方面，核心福利与养老金每周增加10欧元，国家养老金自2027年1月起由每周299.30欧元升至309.30欧元；燃料补贴每周由38欧元升至43欧元。预算没有设置全民电费补贴，但把电与燃气的增值税率9%维持至2030年，并下调了取暖油与天然气的碳税。
住房与育儿方面，租房税收抵免提高至个人1150欧元、联合申报夫妇2300欧元；首次购房补助最高额由3万欧元升至3.5万欧元；托儿费用上限自2027年9月起封顶为每月550欧元。预算当晚，众议员将就财务决议投票，部分措施即时生效，其余将通过财政法案等立法程序落实。
Ireland Unveils Budget 2027: Tax Bands Widen, Welfare and Pensions Rise by 10 Euros a Week
Budget 2027 was presented to Dáil Éireann on Tuesday, 6 October 2026, by Tánaiste and Minister for Finance Simon Harris and Minister for Public Expenditure Jack Chambers. The package totals about 8.65 billion euros, made up of 1.65 billion euros in tax changes and about 7 billion euros in new spending. Public spending rises by 7.1 billion euros to 125.6 billion euros, with growth in day-to-day spending held at 6 percent.
On personal taxation, the standard rate band rises by 2,500 euros, so a single person begins paying the 40 percent rate at 46,500 euros. The personal, employee and earned income tax credits each increase by 125 euros to 2,125 euros, and the 2 percent Universal Social Charge band is widened. The national minimum wage rises by 0.79 euros to 14.94 euros per hour from January 2027.
On social protection, core welfare payments and pensions rise by 10 euros a week, with the State Pension increasing from 299.30 euros to 309.30 euros a week from January 2027. The Fuel Allowance rises from 38 euros to 43 euros a week. There is no universal electricity credit, but VAT on electricity and gas stays at 9 percent until 2030, and the carbon tax on home heating oil and gas is cut.
On housing and childcare, the Rent Tax Credit rises to 1,150 euros for an individual and 2,300 euros for a jointly assessed couple, Help to Buy relief increases from 30,000 to a maximum of 35,000 euros, and childcare fees will be capped at 550 euros a month from September 2027. TDs vote on financial resolutions on budget night so some measures take effect at once; the rest will be enacted through the Finance Bill and related legislation.
图片来源：爱尔兰议会大厦伦斯特宫。照片：David Kernan，CC BY 4.0，来源：Wikimedia Commons（Leinster House in Dublin, seat of the Oireachtas.jpg）
