Irish Tax Calculator 2026
Calculate your take-home pay after income tax, USC and PRSI for tax year 2026.
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Disclaimer: This calculator provides estimates only and does not constitute professional tax advice. Figures are based on Revenue.ie guidelines for tax year 2026. Individual circumstances vary — always consult a qualified tax advisor for advice specific to your situation.
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How the Calculator Works
Income Tax
The first €44,000 of your income (single) is taxed at 20%. Anything above that is taxed at 40%. Your tax credits reduce the final bill.
USC
Universal Social Charge applies at rates from 0.5% to 8% depending on your income level. Incomes under €13,000 are exempt.
PRSI
Pay Related Social Insurance funds social welfare, pensions and other benefits. The Class A rate is 4.35%, in force since 1 October 2026 (it was 4.20% from January to September). Exempt from age 70.
How Your Irish Salary Is Taxed in 2026
Three separate deductions come out of a PAYE salary in Ireland, and each is worked out differently. Income tax is charged in two bands and then reduced by your tax credits. USC is charged on your gross pay in its own set of bands. PRSI is a flat percentage. Your employer takes all three before your wages reach your account, which is what PAYE (Pay As You Earn) means.
1. Income tax: 20% then 40%
You pay 20% on income up to your standard rate band, and 40% on anything above it. The band depends on your circumstances.
| Situation | Taxed at 20% up to | Then |
|---|---|---|
| Single or widowed | €44,000 | 40% |
| Married couple, one income | €53,000 | 40% |
That figure is not your bill. Tax credits are subtracted from it. Every taxpayer gets the personal tax credit of €2,000, and employees get the PAYE credit of €2,000 on top, so €4,000 comes off before you pay anything. Extra credits, such as the Rent Tax Credit or the Home Carer Credit, reduce it further. See our full list of PAYE tax credits.
2. USC: charged on gross pay
The Universal Social Charge ignores your tax credits. It applies to your gross income, in bands, and only if you earn more than €13,000 in the year. Earn a euro under that and you pay no USC at all. Earn a euro over it and USC applies from the first euro.
| Band of income | USC rate |
|---|---|
| €0 to €12,012 | 0.5% |
| €12,012 to €28,700 | 2% |
| €28,700 to €70,044 | 3% |
| Above €70,044 | 8% |
3. PRSI: a flat rate
Most employees pay Class A PRSI at 4.35% of gross pay, the rate in force since 1 October 2026. It was 4.20% from 1 January to 30 September (see our guide to the PRSI increase). PRSI is assessed weekly, so if you earn €352 a week or less you pay none, and a tapered credit of up to €12 a week softens the charge just above that point. Unlike income tax and USC, PRSI buys you something: it funds the State Pension, Jobseeker's Benefit, Illness Benefit and Maternity Benefit.
Worked Example: €50,000 Salary, Single, PAYE
Here is every line of the calculation for a single PAYE employee earning €50,000 in 2026, with no pension contribution.
| Gross annual salary | €50,000 |
| Income tax at 20% on €44,000 | €8,800 |
| Income tax at 40% on €6,000 | €2,400 |
| Less: personal and PAYE tax credits | – €4,000 |
| Income tax due | €7,200 |
| USC | €1,032.82 |
| PRSI at 4.35% | €2,100 |
| Total deductions | €10,332.82 |
| Take-home pay (year) | €39,667.18 |
| Take-home pay (month) | €3,305.60 |
That works out at an effective tax rate of 20.7%, so about a fifth of the salary. The number most people find more useful is the marginal rate: the next euro this employee earns is taxed at 47.2% once the 40% band, 3% USC and 4.35% PRSI are added together. That is what a pay rise, a bonus or overtime is really worth, and it is also why pension contributions are attractive at this income level, since relief is given at your marginal rate.
What This Calculator Covers
Included
- Income tax at 20% and 40%, with the correct band for your status
- Personal, PAYE and Earned Income credits
- Rent Tax Credit, Home Carer Credit, Single Person Child Carer Credit and Age Credit
- USC, including the exemption below €13,000
- Class A and Class S PRSI, with the tapered credit and the age-70 exemption
- Pension contributions and the tax relief they attract
Not included
- Benefit-in-kind on a company car or health insurance paid by your employer
- Emergency tax, which is temporary (use the Emergency Tax Calculator)
- Rental, dividend or foreign income, which is assessed through a Form 11
- Week 1 or month 1 basis, and mid-year changes of job
- Local Property Tax, which is billed separately by Revenue
Figures are based on Revenue's published rates for 2026 and are updated after each October Budget. The calculator gives an estimate for a full year on a steady salary. Your payslip can differ if you changed jobs, were paid a bonus, or had credits split between two employments.
Frequently Asked Questions
How much income tax do I pay in Ireland?
In Ireland for 2026, the standard rate of income tax is 20% on the first €44,000 of income (single person). Any income above that threshold is taxed at 40%. Tax credits reduce your final liability.
What is USC in Ireland?
Universal Social Charge (USC) is a tax on gross income in Ireland. Incomes under €13,000 are fully exempt. Above that, USC applies at rates between 0.5% and 8% depending on your income level.
What is PRSI in Ireland?
Pay Related Social Insurance (PRSI) for most PAYE employees in Ireland (Class A) is charged at 4.20% until 30 September 2026 and 4.35% from 1 October 2026. Self-employed individuals pay Class S PRSI at 4.35% with a minimum annual charge of €650, which applies only once reckonable income reaches €5,000 a year. PRSI funds social welfare, pensions, and other state benefits.
What is the difference between PAYE and self-employed tax in Ireland?
PAYE (Pay As You Earn) workers have income tax, USC and PRSI deducted automatically by their employer each pay period. Self-employed individuals must file a Form 11 return each year and pay their own income tax, USC and PRSI, typically in a lump sum by 31 October.
What tax credits am I entitled to in Ireland?
In 2026, all Irish taxpayers receive a personal tax credit of €2,000. PAYE employees also receive an additional PAYE tax credit of €2,000. Self-employed workers receive an earned income credit of €2,000 instead of the PAYE credit.
Why is my take-home pay lower than this calculator shows?
The most common reasons are emergency tax on a new job, a pension or health insurance deduction taken by your employer, or tax credits that Revenue has split across two jobs. Your payslip will show which deductions applied. If you are on emergency tax, the overpayment is refunded once Revenue issues your employer an up-to-date Revenue Payroll Notification.
Is this Irish tax calculator free to use?
Yes. Irish Tax Estimator is completely free to use. There is no registration required. The calculator is built and maintained by a qualified Irish Chartered Accountant and is updated each year following the October Budget.