Sources and rates

Every value the calculator uses, the official page it comes from, and the date it was last checked. Rates are for the 2026 tax year (1 January to 31 December 2026).

Item	Value	Basis and sources	Last checked
Income tax rates and cut-off points	20% up to the cut-off point, 40% above. Cut-off: €44,000 single, €48,000 single parent, €53,000 married one income, €53,000 plus the lower earner's pay up to €35,000 married two incomes	Revenue: Tax rates, bands and reliefs (2026) Revenue: Tax rates, bands and reliefs, tax year 2026 column Revenue: How your Income Tax is calculated, 2026 examples	2 Nov 2026 Checked against the official source
Tax credits	Single person €2,000; married €4,000; Single Person Child Carer Credit €1,900; employee PAYE €2,000 (20% of income if under €10,000)	Revenue: Tax rates, bands and reliefs; Employee PAYE Tax Credit; Single Person Child Carer Credit Revenue: Tax rates, bands and reliefs, 'Tax credits, allowances and reliefs' 2026 column Revenue: Employee PAYE Tax Credit Revenue: Single Person Child Carer Credit	2 Nov 2026 Checked against the official source
Universal Social Charge	0.5% on the first €12,012; 2% on the next €16,688; 3% on the next €41,344; 8% on the balance. Nothing at or under €13,000. Reduced: 0.5% then 2% if aged 70 or over or a full medical card and income €60,000 or less	Revenue: USC standard rates, exemption limit, reduced rates Revenue: Standard rates and thresholds of USC, 2026 Revenue: USC overview, exemption limit 13,000 Revenue: Calculating your USC, 2026 examples Revenue: Reduced rates of USC	2 Nov 2026 Checked against the official source
PRSI Class A employee rate	4.2% to 30 September 2026; 4.35% from 1 October 2026. Nil at €352 a week or less; full rate above €424 a week. Employer rate (not deducted from pay): 9% / 11.25% then 9.15% / 11.4%	Department of Social Protection: PRSI Class A rates Department of Social Protection: PRSI Class A rates, last updated 10 June 2026	2 Nov 2026 Checked against the official source
Tapered PRSI credit	Up to €12 a week between €352 and €424 a week, reduced by one-sixth of pay over €352	Department of Social Protection (amount and range); S.I. No. 600 of 2015 (taper rule) Department of Social Protection: tapered employee PRSI credit of 12 a week on earnings from 352.01 to 424 S.I. No. 600 of 2015: the taper is one-sixth of earnings above the threshold; the 2015 amounts differ	2 Nov 2026 Partly confirmed, see Not included or not confirmed

Not included or not confirmed

The one-sixth taper of the weekly PRSI credit for 2026 was not found on a current official page; it is taken from a 2015 statutory instrument. It affects annual earnings between 18,304 and 22,048 only.
How payroll rounds PRSI, USC and tax on each pay date (to the cent, down or nearest) was not found in official guidance. The calculators round the yearly figure to the nearest cent.
Pension contributions, health insurance tax relief, rent tax credit, mortgage interest credit, home carer credit, widowed, age and incapacitated credits and benefit in kind are not included.
Self-employed and director PRSI (Class S), the USC surcharge for self-employed income over 100,000, and part-year or emergency tax basis are not included.
Budget 2027 measures announced on 6 October 2026 take effect from 2027 and are not included; their amounts were not checked.

Last checked 2 November 2026. These pages are general information based on the official pages above. Found a difference from an official page? Tell us.