Irish take-home pay calculator, 2026

Income tax

Income tax is 20% up to the standard rate cut-off point and 40% above it. For 2026 the cut-off point is €44,000 for a single person, €48,000 for a single parent who qualifies for the Single Person Child Carer Credit, and €53,000 for a married couple or civil partners with one income. Where both have income the €53,000 band is joined by the lower earner's pay up to €35,000. Tax credits then come off the tax: €2,000 single, €4,000 married, €1,900 extra for a single parent, and the €2,000 employee credit.

USC

The Universal Social Charge is charged on all of your pay once it is over €13,000: 0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344 and 8% on the rest. See how USC is calculated.

PRSI

Employee PRSI Class A is 4.2% of pay until 30 September 2026 and 4.35% from 1 October 2026, when weekly pay is over €424. No PRSI is due at €352 a week or less, and a tapered credit applies between €352 and €424. The yearly result blends the two rates; the second table shows monthly and weekly pay at the October rate. Employer PRSI is paid by the employer and is not deducted from pay.

Not included

Pension contributions, health insurance and rent or mortgage interest credits, the home carer credit and other credits, benefit in kind, bonuses taxed separately, self-employed income, and part-year employment. Pay is treated as spread evenly through the year. Couples can share credits and bands differently with Revenue; the household total changes only when a credit would otherwise go unused.

Worked examples: take-home pay on €40,000, €60,000 and €90,000.