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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Income (Loss) before Income Taxes | Eaton Corporation plc is domiciled in Ireland. Income (loss) before income taxes and income tax expense (benefit) are summarized below based on the geographic location of the operation to which such earnings and income taxes are attributable.
| Income (loss) before income taxes
(In millions) | 2025 |  | 2024 |  | 2023
Ireland | $ | 188 |  |  | $ | 183 |  |  | $ | (3) |
Foreign | 4,744 |  |  | 4,383 |  |  | 3,830 |
Total income before income taxes | $ | 4,932 |  |  | $ | 4,566 |  |  | $ | 3,827 |
Schedule of Income Tax Expense (Benefit) |
| Income tax expense (benefit)
(In millions) | 2025 |  | 2024 |  | 2023
Current |  |  |  |  |
Ireland | $ | 85 |  |  | $ | 128 |  |  | $ | 42 |
Foreign | 711 |  |  | 794 |  |  | 744 |
Total current income tax expense | 796 |  |  | 922 |  |  | 786 |
Deferred |  |  |  |  |
Ireland | (3) |  |  | (16) |  |  | 1 |
Foreign | 48 |  |  | (138) |  |  | (183) |
Total deferred income tax expense (benefit) | 45 |  |  | (154) |  |  | (182) |
Total income tax expense | $ | 841 |  |  | $ | 768 |  |  | $ | 604 |
Schedule of Reconciliation of Effective Income Tax Rate | Reconciliations of income taxes from the Ireland national statutory rate of 25% to the consolidated effective income tax rate are as follows:
| 2025 |  |  |  |
(Amounts in millions) | Amount |  | Percent |  |  |  |
Income taxes at the applicable statutory rate | $ | 1,233 |  |  | 25.0 | % |  |  |  |
Ireland |  |  |  |  |  |  |
Nontaxable or nondeductible items |  |  |  |  |  |  |
Nondeductible interest expense | 78 |  |  | 1.6 | % |  |  |  |
Other Adjustments |  |  |  |  |  |  |
Tax rate differential - Ireland tax on trading income | (61) |  |  | (1.2) | % |  |  |  |
Other items - net | 30 |  |  | 0.6 | % |  |  |  |
Foreign tax effects |  |  |  |  |  |  |
United States |  |  |  |  |  |  |
Tax rate differential | (96) |  |  | (1.9) | % |  |  |  |
State and local income taxes | 62 |  |  | 1.3 | % |  |  |  |
Effect of cross-border tax laws – foreign derived intangible income | (64) |  |  | (1.3) | % |  |  |  |
Other items - net | (61) |  |  | (1.2) | % |  |  |  |
United Arab Emirates |  |  |  |  |  |  |
Tax rate differential | (86) |  |  | (1.7) | % |  |  |  |
Other items - net | 32 |  |  | 0.6 | % |  |  |  |
Puerto Rico operations |  |  |  |  |  |  |
Tax rate differential | (71) |  |  | (1.4) | % |  |  |  |
Other foreign jurisdictions | (33) |  |  | (0.7) | % |  |  |  |
Changes in unrecognized tax benefits | (123) |  |  | (2.5) | % |  |  |  |
Effective income tax expense rate | $ | 841 |  |  | 17.1 | % |  |  |  |
|  |  | 2024 |  | 2023
Income taxes at the applicable statutory rate |  |  | 25.0 | % |  | 25.0 | %
Ireland operations |  |  |  |  |
Ireland tax on trading income |  |  | (0.9) | % |  | (1.3) | %
Nondeductible interest expense |  |  | 0.9 | % |  | 2.6 | %
Ireland other - net |  |  | 1.2 | % |  | (0.2) | %
Foreign operations |  |  |  |  |
Earnings taxed at other than the applicable statutory tax rate |  |  | (6.7) | % |  | (9.9) | %
Other items |  |  | (0.2) | % |  | 2.2 | %
Worldwide operations |  |  |  |  |
Adjustments to tax liabilities |  |  | 0.1 | % |  | (0.2) | %
Adjustments to valuation allowances |  |  | (2.6) | % |  | (2.4) | %
Effective income tax expense rate |  |  | 16.8 | % |  | 15.8 | %
Schedule of Worldwide Income Tax Payments | Worldwide income tax payments, net of tax refunds, are as follows:
(In millions) | 2025
Ireland | $ | 105 |
Foreign |
United States | 374 |
Germany | 72 |
Other foreign | 358 |
Total income taxes paid | $ | 909 |
2024 total income taxes paid | $ | 752 |
2023 total income taxes paid | 727 |
Schedule of Components of Deferred Income Taxes | Components of noncurrent deferred income taxes are as follows:
| December 31
| 2025 |  | 2024
(In millions) | Noncurrent assets and liabilities
Accruals and other adjustments |  |  |
Employee benefits | $ | 250 |  |  | $ | 295 |
Depreciation and amortization | (792) |  |  | (791) |
Other accruals and adjustments | 609 |  |  | 460 |
Ireland income tax loss carryforwards | 1 |  |  | 1 |
Foreign income tax loss carryforwards | 3,784 |  |  | 3,674 |
Foreign income tax credit carryforwards | 213 |  |  | 252 |
Valuation allowance for income tax loss and income tax credit carryforwards | (3,623) |  |  | (3,556) |
Total deferred income taxes | $ | 442 |  |  | $ | 334 |
Schedule of Foreign Tax Loss Carryforwards and Income Tax Credit Carryforwards | These carryforwards and their respective expiration dates are summarized below:
(In millions) | 2026 through 2030 |  | 2031 through 2035 |  | 2036 through 2040 |  | 2041 through 2050 |  |  |  | Not subject to expiration |  | Valuation allowance
Ireland income tax loss carryforwards | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |  |  | $ | 8 |  |  | $ | — |
Ireland deferred income tax assets for income tax loss carryforwards | — |  |  | — |  |  | — |  |  | — |  |  |  |  | 1 |  |  | (1) |
Foreign income tax loss carryforwards | 26 |  |  | 739 |  |  | 10,914 |  |  | 208 |  |  |  |  | 6,396 |  |  | — |
Foreign deferred income tax assets for income tax loss carryforwards | 6 |  |  | 179 |  |  | 2,608 |  |  | 51 |  |  |  |  | 943 |  |  | (3,527) |
Foreign deferred income tax assets for income tax loss carryforwards after ASU 2013-11 | 4 |  |  | 179 |  |  | 2,608 |  |  | 51 |  |  |  |  | 943 |  |  | (3,527) |
Foreign income tax credit carryforwards | 148 |  |  | 48 |  |  | 27 |  |  | 20 |  |  |  |  | 43 |  |  | (95) |
Foreign income tax credit carryforwards after ASU 2013-11 | 82 |  |  | 45 |  |  | 23 |  |  | 20 |  |  |  |  | 43 |  |  | (95) |
Schedule of Unrecognized Tax Benefits | A summary of gross unrecognized income tax benefits is as follows:
(In millions) | 2025 |  | 2024 |  | 2023
Balance at January 1 | $ | 1,361 |  |  | $ | 1,300 |  |  | $ | 1,235 |
Increases and decreases as a result of positions taken during prior years |  |  |  |  |
Other increases, including currency translation | 6 |  |  | 22 |  |  | 42 |
Other decreases, including currency translation | (31) |  |  | (22) |  |  | (5) |
Increases as a result of positions taken during the current year | 86 |  |  | 93 |  |  | 86 |
Decreases relating to settlements with tax authorities | (20) |  |  | (18) |  |  | (6) |
Decreases as a result of a lapse of the applicable statute of limitations | (102) |  |  | (14) |  |  | (52) |
Balance at December 31 | $ | 1,300 |  |  | $ | 1,361 |  |  | $ | 1,300 |

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