Child benefits will rise by €45 a month in 2027 for children up to the age of 11. For children aged 12 and over, the monthly increase will be €60. All in all, this works out to an annual rise of €540 and €720 respectively.
The back-to-school allowance is also going up ahead of the start of the school year in September 2027, by €60 for children aged 6 to 11, and by €90 for those aged 12 and over.
A fourth installment of €580 will be added to the birth allowance next year.
The €450 million resilience package, agreed by the tripartite committee in June, is intended to foster social cohesion.
Among the various measures is an adjustment of the tax brackets to account for inflation. Until the end of 2026, this will be applied through a conjunctural tax credit (CIC); from 1 January 2027, it will be built directly into the tax rate schedule.
There has been considerable debate around the minimum wage. The tripartite committee decided on a rise: an initial 3.8% increase, worth an extra €180 a month, will take effect on 1 January.
From July onwards, the total increase added to the paycheck will reach €200.
A new comprehensive cost-of-living allowance (CVC) is being introduced in January. This social benefit brings together and replaces the previous cost-of-living benefit, the energy allowance, financial assistance for seniors, and the subsidy for low-income households.
It is expected to benefit 106,000 individuals across 44,000 households.
A number of measures designed to boost housing construction have been in force since mid-July and will remain in place next year:
As is already the case with photovoltaic systems, the State will, from January, also pre-finance heat pumps and energy-efficient renovation projects.
A "social leasing" scheme is designed to enable people on lower incomes to afford an electric car.
Pre-financing of €10,800 is on offer for a lease on a new vehicle, and €4,500 for the purchase of a used electric car.
Eligibility is limited to individuals living in a household that receives the CVC.
