Ireland income tax calculator 2026 

What is the Ireland income tax in 2026?

A single employee on €75,000 in Ireland in 2026 pays €17,200 income tax, €2,030 USC and €3,178 PRSI, keeping €52,592 a year (€4,383 a month). That uses the 20%/40% rates on a €44,000 cut-off, €4,000 of tax credits, the 0.5%/2%/3%/8% USC bands and the blended 4.2375% PRSI rate.

Ireland does not take one deduction from your pay. It takes three, each with its own rules: income tax at 20% up to your standard rate cut-off point and 40% above it, reduced by tax credits; the Universal Social Charge, charged in bands on your gross pay with no credits against it; and PRSI, the social insurance contribution, charged on your weekly pay. Added together they are the gap between your gross salary and your take-home pay.

Key takeaways

• Two income-tax rates: 20% up to €44,000 for a single person (€53,000 for a married couple or civil partners with one income), 40% on everything above — then tax credits cut the bill euro for euro.
• Standard credits are €4,000 for a single employee (€2,000 personal + €2,000 employee/PAYE) and €6,000 for a married couple or civil partners with one income.
• USC is separate and has no credits: 0.5% to €12,012, 2% to €28,700, 3% to €70,044, 8% above — and nothing at all if your total income is €13,000 or less.
• PRSI Class A: nothing at €352 a week or less; a blended 4.2375% for the full year (4.2% to 30 September 2026, 4.35% from 1 October 2026); a tapered credit of up to €12 a week between €352.01 and €424 a week; no ceiling.
• On €75,000 single: €17,200 tax + €2,030 USC + €3,178 PRSI = €52,592 take-home (29.9% effective). A married one-income couple on €75,000 keeps €56,392 — €3,800 more, from the wider cut-off and the extra credits.

Ireland income tax at a glance for 2026

Item	2026 figure
Standard rate cut-off point (single)	€44,000 at 20%, 40% above
Standard rate cut-off point (married/civil, one income)	€53,000 at 20%, 40% above
Personal tax credit	€2,000 single; €4,000 married/civil jointly
Employee (PAYE) tax credit	€2,000 per earner
Total standard credits	€4,000 single; €6,000 married, one income
USC	0.5% to €12,012; 2% to €28,700; 3% to €70,044; 8% above; nothing if total income is €13,000 or less
PRSI (employee, Class A)	Blended 4.2375% for 2026 (4.2% to 30 September, 4.35% from 1 October); nothing at €352 a week or less; tapered credit up to €12 a week to €424 a week; no ceiling
Tax year	Calendar year 2026, collected through PAYE each payday

What are the Ireland income tax rates in 2026?

Income tax has only two rates. The standard rate cut-off point is the amount taxed at 20%; everything above it is taxed at 40%. Tax credits are then subtracted from the tax itself, euro for euro — they do not reduce your income.

Filing status	Taxed at 20%	Taxed at 40%	Standard credits
Single	First €44,000	Balance	€4,000 (€2,000 personal + €2,000 employee)
Married or civil partnership, one income	First €53,000	Balance	€6,000 (€4,000 married personal + €2,000 employee)

Two-earner couples can have a combined cut-off of up to €88,000 (€53,000 plus up to €35,000 from the second earner, capped at what the second earner actually earns). That treatment needs both incomes, so this calculator does not model it — see the FAQ.

USC is charged separately, on your gross pay, with no credits against it. If your total income is €13,000 or less you pay no USC at all; above that, USC applies to your full income in these bands:

Income band	USC rate
First €12,012	0.5%
€12,012.01 to €28,700	2%
€28,700.01 to €70,044	3%
Above €70,044	8%

Budget 2026 widened the 2% band ceiling from €27,382 to €28,700, so full-time workers on the minimum wage stay out of the 3% band. Reduced USC rates for people aged 70 or over and full medical card holders with income of €60,000 or less are not modelled here.

PRSI is the third charge. Most employees pay Class A: nothing at €352 a week or less; above that, the rate applies to the whole weekly pay — 4.2% to 30 September 2026 and 4.35% from 1 October 2026, blended to 4.2375% for a full-year salary in this calculator. Between €352.01 and €424 a week a tapered credit of up to €12 a week reduces the charge, falling by one-sixth of each euro above €352.01. There is no ceiling on PRSI. Your employer also pays PRSI on top of your pay, but that is never deducted from your wages and is not part of take-home pay.

How do I work out Ireland tax on €75,000 of wages?

Single filer, full year 2026, no pension contributions, no other credits:

• Gross salary: €75,000.
• Income tax: 20% × €44,000 = €8,800, plus 40% × €31,000 = €12,400, giving gross tax of €21,200, minus €4,000 of credits = €17,200.
• USC: 0.5% × €12,012 = €60, plus 2% × €16,688 = €334, plus 3% × €41,344 = €1,240, plus 8% × €4,956 = €396 — total €2,030.
• PRSI: weekly pay is €75,000 / 52 = €1,442.31, well above €424, so no credit applies: €75,000 × 4.2375% = €3,178.
• Take-home pay: €75,000 − €17,200 − €2,030 − €3,178 = €52,592 a year, €4,383 a month, €2,023 biweekly, €1,011 a week. Effective rate: 29.9%.

How much take-home pay do I get in Ireland at every salary?

Single filer, standard €4,000 of credits, no pension contributions, no other credits. Use the tabs on a small screen; the full table shows on desktop.

Gross salary	Income tax	USC	PRSI	Take-home pay	Effective rate	Monthly	Biweekly	Weekly
€30,000	€2,000	€433	€1,271	€26,296	12.3%	€2,191	€1,011	€506
€50,000	€7,200	€1,033	€2,119	€39,648	20.7%	€3,304	€1,525	€762
€75,000	€17,200	€2,030	€3,178	€52,592	29.9%	€4,383	€2,023	€1,011
€100,000	€27,200	€4,030	€4,238	€64,532	35.5%	€5,378	€2,482	€1,241
€150,000	€47,200	€8,030	€6,356	€88,414	41.1%	€7,368	€3,401	€1,700
€200,000	€67,200	€12,030	€8,475	€112,295	43.9%	€9,358	€4,319	€2,160

Income tax vs USC vs PRSI

Income tax, USC and PRSI look like one deduction on your payslip, but they are three different charges with three different bases. Income tax is charged on your pay at 20% and 40% and then reduced by your credits — credits are the only one of the three that can wipe out a charge entirely. USC is charged on your gross pay in bands and cannot be reduced by credits; once you pass €13,000 it applies to your full income. PRSI is charged on your weekly pay, not your annual salary: nothing at €352 a week or less, a tapered credit up to €424 a week, and the full rate on all of your weekly pay above that, with no ceiling.

That is why your marginal rate — what you keep from your next euro — is higher than any single rate. On €75,000 as a single filer, the next €1,000 attracts €400 of income tax at 40%, €80 of USC at 8% and about €42 of PRSI at 4.2375%: about €522 of deductions, so you keep about €478. At €50,000 the same €1,000 costs €400 of tax, €30 of USC at 3% and about €42 of PRSI, so you keep about €528. The effective rate in the table above is lower than the marginal rate because the 20% band, the credits, the USC exemption and the lower USC bands all soften the average.

What is not included in this calculator?

• Pension contributions: contributions made through payroll get income-tax relief at your marginal rate (within age-related limits), but they do not reduce USC or PRSI. My Future Fund auto-enrolment contributions, for employees not in an occupational pension scheme, are also not modelled.
• Benefit-in-kind, such as a company car or health insurance paid by your employer, which is taxed as notional pay.
• Other tax credits: rent tax credit, medical expenses, home carer credit, single person child carer credit (and its €48,000 cut-off), age credit and dependent relative credit. If you qualify for any of these, your income tax will be lower than shown here.
• Reduced USC rates for people aged 70 or over and full medical card holders with income of €60,000 or less.
• Two-earner married or civil-partnership treatment: the combined cut-off of up to €88,000 depends on the second income and is not modelled.
• Self-employed and proprietary-director income (Class S PRSI, earned income credit, self-assessment, and the 3% USC surcharge on self-assessed income over €100,000).
• Part-year work, moving to or from Ireland mid-year, or uneven pay through the year — PAYE is cumulative per pay period, so individual payslips can differ from an even annual split.
• Employer PRSI, which your employer pays on top of your pay and which is never deducted from your wages.
• Department of Social Protection payments, which are exempt from USC, and income already taxed under DIRT.

Frequently asked questions

What is the standard rate cut-off point in Ireland?

The standard rate cut-off point is the amount of your income taxed at 20% before the 40% rate applies: €44,000 for a single person and €53,000 for a married couple or civil partners with one income. Two-earner couples can have a combined cut-off of up to €88,000, depending on what the second earner makes, but that treatment needs both incomes, so this calculator does not model it. Choose your status in the calculator and it applies the right cut-off for you.

What tax credits do I get as an employee?

A single employee gets €4,000 of standard credits: the €2,000 personal tax credit plus the €2,000 employee (PAYE) tax credit. A married couple or civil partners with one income gets €6,000: the €4,000 married personal credit plus the €2,000 employee credit. Credits reduce your tax itself euro for euro, after the rates are applied, and they are not refundable: if your credits are worth more than your tax, your income tax is zero and the difference is not paid to you.

What is USC and when do I pay it?

USC is the Universal Social Charge, a separate charge on your gross pay. If your total income is €13,000 or less in the year you pay no USC at all. Above that, USC applies to your full income in bands: 0.5% on the first €12,012, 2% up to €28,700, 3% up to €70,044 and 8% above that. USC cannot be reduced by tax credits, and pension contributions do not reduce it either. Reduced USC rates for people aged 70 or over and full medical card holders with income of €60,000 or less are not modelled in this calculator.

What is PRSI Class A and how much do I pay?

PRSI is Pay Related Social Insurance, and most employees pay Class A. If your weekly pay is €352 or less you pay no employee PRSI. Above that, the rate applies to your whole weekly pay: 4.2% to 30 September 2026 and 4.35% from 1 October 2026. For a full-year salary this calculator blends those rates to 4.2375%. Between €352.01 and €424 a week a tapered credit of up to €12 a week reduces the charge. There is no ceiling on PRSI, and your employer pays a separate employer rate on top of your pay.

I am married with one income — how does this calculator treat us?

Choose married or civil partnership (one income) in the calculator. It uses the €53,000 cut-off at 20% and €6,000 of credits (€4,000 married personal credit plus €2,000 employee credit). On €75,000 that gives €13,400 of income tax and €56,392 of take-home pay, compared with €17,200 of tax and €52,592 take-home for a single person on the same pay. If both of you earn, your combined cut-off can rise to €88,000, but that depends on the second income and is not modelled here.

I rent my home — can I claim the rent tax credit?

The rent tax credit exists for private renters, but it is not included in this calculator because it depends on your rent and must be claimed through Revenue myAccount. For 2026 it is worth 20% of the rent you pay, up to €1,000 a year for a single person. If you qualify, subtract it from the income tax figure shown here — it reduces income tax only, not USC or PRSI.

Do pension contributions change my result?

Yes, for income tax only. Pension contributions made through payroll get income-tax relief at your marginal rate, within age-related limits, so they lower the income-tax figure shown here. They do not reduce USC or PRSI, which are charged on your gross pay. My Future Fund auto-enrolment contributions, for employees not in an occupational pension scheme, are also not modelled. If you contribute to a pension, treat the income-tax figure here as the before-pension figure.

I am self-employed — does this calculator work for me?

No. This calculator covers employees under PAYE only. Self-employed people pay Class S PRSI instead of Class A, claim the earned income credit instead of the employee credit, file a self-assessment return, and pay a 3% USC surcharge on self-assessed income over €100,000. None of that is modelled here, so a self-employed result from this calculator would be wrong.

Why does my payslip differ from this calculator?

PAYE is cumulative and worked out on each pay period, so part-year work, uneven pay, pension contributions, benefit-in-kind, or extra credits such as rent, medical expenses, home carer or single-parent credits all move individual payslips away from an even annual split. PRSI also changed during 2026, from 4.2% to 4.35% on 1 October, while this calculator blends the two rates across the full year. Small differences are normal; large ones usually mean a pension deduction, an extra credit, or a different filing status.

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Written by Nabil Sharif

Nabil Sharif is the founder of CalcDune, a free library of 137 online calculators for finance, health, and everyday math. With 10 years of professional experience, he created CalcDune to give people fast, accurate answers with no sign-ups or fees. Every calculator on the site shows the formula behind its result, so readers can see exactly how their numbers are worked out.

Disclaimer and sources

Estimate only, not tax advice. Sources: Revenue — Standard rates and thresholds of USC (2026); Department of Social Protection — PRSI Contribution Rates and User Guide (SW14, January 2026); Budget 2026 (announced 7 October 2025): income tax rates, bands and main credits unchanged, 2% USC band ceiling raised from €27,382 to €28,700; Citizens Information — Paying social insurance (PRSI). Figures are for tax year 2026. They are reviewed annually; a new tax year replaces them.