Ireland Tax Calculator – Income Tax, USC and PRSI on Your Salary
Three deductions share an Irish payslip, and each plays by different rules: income tax with its two rates and its credits, the Universal Social Charge with its four bands and its €13,000 cliff, and PRSI, the social insurance contribution that rose in the middle of 2026. This page runs all three on one salary for the 2026 tax year, using the published Revenue and Department of Social Protection figures, and shows you the take-home pay per year, month, week and day — with every euro of the deductions accounted for, line by line.
Your 2026 Irish salary
Almost every employee gets the personal credit and the employee credit automatically — €4,000 together if you are single, €6,000 for a married couple with one income. If you claim more — the €1,000 rent credit, or the €1,950 home carer credit — add the total in the last box and it comes off the income tax in exactly the same way.
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Your estimated take-home pay for 2026
From gross salary to take-home pay
What this means
On a salary of €50,000.00 in 2026 you take home €39,648.43 — the three deductions between them take €10,351.57, an average rate of 20.70% of everything you earn. Income tax is the biggest piece at €7,200.00, but notice how the credits did their work quietly: the bill before credits was €11,200.00, and €4,000.00 of credits came straight off it. Your payslips spread these figures across the year, so your monthly take-home of €3,304.04 is the number to compare against them.
One simplification, stated plainly. PRSI is charged here at 4.24% of gross pay — the 2026 full-year blend of the Class A employee rate, which was 4.2% from January to September and rose to 4.35% on 1 October 2026. On a real payslip there is extra detail: no employee PRSI is due at all on weekly pay of €352 or less (about €18,304 a year), and a tapered credit softens the charge just above that line — so on a low salary your real PRSI will usually be less than the figure shown here.
- Three deductions share an Irish payslip, each with different rules: income tax, the Universal Social Charge, and PRSI.
- Income tax has just two rates, 20% up to your cut-off point and 40% above it — crossing the line never re-prices the euros below it.
- USC has a €13,000 cliff, not a cushion: earn one euro more and USC is charged on the whole amount from the first euro.
Your salary, taken apart three ways
Income tax, USC and PRSI are not one tax with three names. Income tax is charged in two slices and then reduced by credits; USC ignores credits completely and climbs its own four bands; PRSI is a flat slice of gross pay. Here is the same salary, dismantled.
| Part of the bill | Income it falls on | Share of salary | Amount |
|---|---|---|---|
| Income tax at 20% | €44,000.00 | €8,800.00 | |
| Income tax at 40% | €6,000.00 | €2,400.00 | |
| Less tax credits | — | −€4,000.00 | |
| USC at 0.5% | €12,012.00 | €60.06 | |
| USC at 2% | €16,688.00 | €333.76 | |
| USC at 3% | €21,300.00 | €639.00 | |
| PRSI at 4.24% | €50,000.00 | €2,118.75 | |
| Total deductions | €10,351.57 |
Every part is rounded to the cent, the way a payslip rounds. The bar beside each line shows what share of your gross salary that slice of income represents — credits have no bar, because they fall on the tax, never on the income.
Your top rate is not your tax rate
Give this salary a €1,000 raise and €472.38 of it never reaches you: €400.00 of income tax, €30.00 of USC and €42.38 of PRSI. You keep €527.62. That is a marginal rate of 47.24% on the next euro — yet across the whole €50,000.00, your three deductions average out at just 20.70%. The first euros are sheltered by credits and gentle bands; only the last ones are charged at full price.
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How it works, in 3 steps
Two rates, one dividing line
Irish income tax has just two rates: 20% up to your standard rate cut-off point, and 40% on everything above it. The line sits at €44,000 for a single person in 2026, €48,000 for a single parent with the child carer credit, and €53,000 for a married couple with one income. Crossing the line never re-prices the euros below it — only the slice above pays 40%.
Credits come straight off the tax
Tax credits do not reduce your income; they reduce the tax itself, euro for euro. Most employees hold €4,000 of them: a €2,000 personal credit and a €2,000 employee credit. On a €50,000 salary they cut the income tax bill from €11,200 to €7,200. Credits are not refundable — if they are bigger than the tax, the income tax is simply zero.
USC and PRSI run on the gross
The other two deductions ignore credits and bands alike and are charged on your full gross pay. USC climbs four gentle bands — 0.5%, 2%, 3% and 8% — and vanishes entirely on income of €13,000 or less. PRSI, the contribution that builds your entitlement to the state pension and other benefits, is a flat percentage of everything you earn.
How each figure is worked out
The starting figures, worked through. A single employee earns €50,000 in 2026. Income tax first: 20% of the first €44,000 is €8,800, and 40% of the remaining €6,000 is €2,400 — €11,200 before credits. The €2,000 personal credit and the €2,000 employee credit come straight off, leaving income tax of €7,200. USC next, on the full €50,000: 0.5% of €12,012 is €60.06, 2% of the next €16,688 is €333.76, and 3% of the remaining €21,300 is €639.00 — €1,032.82 in total. PRSI at the 2026 blended rate of 4.24% adds €2,118.75. The three deductions total €10,351.57, so the take-home pay is €39,648.43 for the year, €3,304.04 a month, €762.47 a week and €108.63 a day.
The 2026 figures this page runs on (Revenue Commissioners, tax year 2026; PRSI from the Department of Social Protection):
| Figure for 2026 | Amount |
|---|---|
| Standard rate cut-off — single | €44,000 |
| Standard rate cut-off — single parent with the child carer credit | €48,000 |
| Standard rate cut-off — married or civil partners, one income | €53,000 |
| Personal tax credit — single | €2,000 |
| Personal tax credit — married or civil partners | €4,000 |
| Employee (PAYE) tax credit | €2,000 |
| Single Person Child Carer Credit | €1,900 |
| Home Carer Tax Credit (add it under other credits if it applies to you) | €1,950 |
| Rent Tax Credit, single (add it under other credits if you claim it) | €1,000 |
| USC — no charge at all on total income of | €13,000 or less |
| USC bands above that | 0.5% to €12,012 · 2% to €28,700 · 3% to €70,044 · 8% above |
| PRSI Class A employee rate | 4.2% to September 2026, 4.35% from October 2026 — about 4.24% across the year |
Budget 2026 left the income tax cut-offs and the main credits exactly where they were for 2025; its one change to the deductions on this page was widening the USC 2% band, which now runs to €28,700 instead of €27,382. The Employee Tax Credit is capped at 20% of your pay from employment, a limit that only bites at very low pay and is not modelled here.
Deep dives
Most thresholds in tax are cushions: cross one and only the extra income is charged harder. The USC exemption is a cliff instead. If your total income for the year is €13,000 or less, you pay no USC at all. Earn one euro more — €13,001 — and USC is calculated on the whole €13,001 from the first euro: 0.5% of €12,012 plus 2% of the remaining €989, which comes to €79.84. Part-time workers and students with a small summer job sit right on this edge, and a small pay rise or a few extra shifts can switch the charge on for the entire year.
There is one softer landing this page does not model. If you are aged 70 or over, or you hold a full medical card, and your income is €60,000 or less, USC is capped at a maximum rate of 2% — the 3% and 8% bands never apply. If that is you, treat the USC figure here as an overestimate and check your position in Revenue’s myAccount, where the reduced rate is applied automatically if you qualify.
PRSI is the deduction that buys something: your contributions build entitlement to the contributory state pension, jobseeker’s benefit, illness benefit and more. It is also a moving target. Under a staircase of small October increases set out in Budget 2024, the employee Class A rate was 4.2% from October 2025 and rose to 4.35% on 1 October 2026. On an even salary across the year that blends to about 4.24%, which is why this page uses that single figure — your October, November and December payslips will show the higher rate, and the earlier ones the lower.
Two more pieces of payslip detail sit underneath. No employee PRSI is charged at all on weekly pay of €352 or less — about €18,304 a year — and for weekly pay between €352.01 and €424 a tapered credit of up to €12 a week softens the charge so it never lands all at once. This annual estimate leaves both out, and says so, which is why its PRSI figure runs high on low salaries. Your employer also pays PRSI on top of your salary — 11.25% for most of 2026 — but that money never comes out of your pay, so it never appears here.
Three deductions, one payslip — on three salaries
Irish take-home pay is three deductions, not one, and the page’s default salary shows all three working at once. On a single person’s salary of €50,000 in 2026, the calculator gives take-home pay of €39,648.43 a year, or €3,304.04 a month. The three deductions between gross and take-home are income tax of €7,200.00, the Universal Social Charge of €1,032.82, and employee PRSI of €2,118.75 — €10,351.57 in total, an average rate of 20.70% of everything earned. The page’s own bracket table breaks the income-tax piece open: income tax at 20% on €44,000.00 is €8,800.00, income tax at 40% on €6,000.00 is €2,400.00, giving €11,200.00 before credits, less tax credits of €4,000.00 — the personal credit of €2,000 and the employee (PAYE) credit of €2,000 — leaving the €7,200.00. The standard rate cut-off for a single person is €44,000, which is why exactly €44,000 is taxed at 20% and the remaining €6,000 at 40%.
| Case | Income tax | USC | PRSI | Total deductions | Take-home per year | Take-home per month |
|---|---|---|---|---|---|---|
| Single, €50,000 (the page default) | €7,200.00 | €1,032.82 | €2,118.75 | €10,351.57 | €39,648.43 | €3,304.04 |
| Married or civil partners, one income, €50,000 | €4,000.00 | €1,032.82 | €2,118.75 | €7,151.57 | €42,848.43 | €3,570.70 |
| Single, €70,000 | €15,200.00 | €1,632.82 | €2,966.25 | €19,799.07 | €50,200.93 | €4,183.41 |
The married one-income row is the most instructive comparison on the page, because two things change and the third does not. Filing as a married couple with one income lifts the standard rate cut-off from €44,000 to €53,000 and lifts the credits from €4,000 to €6,000 — the personal credit of €4,000 for the couple plus the employee credit of €2,000. On the same €50,000 salary, the whole salary now falls inside the 20% band, so income tax before credits is €10,000.00 instead of €11,200.00, and after the €6,000.00 of credits it is €4,000.00 instead of €7,200.00. USC and PRSI do not move at all — €1,032.82 and €2,118.75 in both rows — because neither of them has a married cut-off or a credit of this kind. Take-home rises by exactly the €3,200.00 of income-tax saving, from €39,648.43 to €42,848.43, and the average deduction rate falls from 20.70% to 14.30%. A couple comparing the two rows should note what the page models here: the married option is one income. A two-income couple is a different computation, with separate cut-offs, and it is outside this page’s model — the page’s situation select offers single, married one-income, and single parent, and nothing else.
The €70,000 row shows the USC bands working harder. Income tax before credits is €19,200.00 — 20% on €44,000 is €8,800.00 and 40% on the remaining €26,000 is €10,400.00 — less the same €4,000.00 of credits, giving €15,200.00. USC is €1,032.82 at €50,000 and €1,632.82 at €70,000, and the bands explain the €600.00 difference exactly: USC runs at 0.5% to €12,012, giving €60.06; at 2% to €28,700, giving €333.76 on the €16,688.00 slice; and at 3% to €70,044, giving €639.00 on the €21,300.00 slice at €50,000 and €1,239.00 on the €41,300.00 slice at €70,000. The extra €20,000 of salary therefore costs €600.00 of extra USC — precisely 3% of €20,000, because the whole increment sits in the 3% band. PRSI at €70,000 is €2,966.25, which is the same blended rate applied to a larger salary. The lesson generalises: once you know which band an extra euro falls in, you know its deduction cost, and the bands differ by deduction — 40% for income tax, 3% for USC, about 4.24% for PRSI — so a raise’s true cost is the sum of three different rates, not any single one.
Credits that stop at zero, a USC cliff, and the PRSI fine print
Tax credits are the quietest part of the Irish system and the easiest to misunderstand. With a handful of exceptions, the page’s own FAQ states, Irish tax credits are not refundable: they can take income tax down to zero and no further, and any leftover credit is simply unused. They also only ever reduce income tax — they never reduce USC or PRSI. That is why the calculator can show €0 of income tax on a salary of €20,000, as the FAQ notes, and still show USC and PRSI coming off it. It is also why claiming an additional credit is worth nothing extra once credits already exceed the tax: the rent tax credit for a single person is €1,000, the home carer credit is €1,950, and the single person child carer credit is €1,900, all from the page’s own figures table, and the table’s own instruction is to add them under other credits if they apply to you — but “if they apply” includes the condition that there is income tax left for them to reduce. A credit claimed against a zero bill is a credit wasted, and the page’s arithmetic already reflects that; the guide’s job is to make sure the reader does not budget it twice.
USC has the sharpest edge in the system, and the page’s deep dive names it: the €13,000 cliff. USC charges nothing at all on total income of €13,000 or less — but cross that line and the exemption is all or nothing, not a cushion that only taxes the excess. Below the line, USC is zero; just above it, USC applies under its bands, and the first euro over the line therefore costs far more than 0.5% of itself. Low earners near the line should treat €13,000 as a wall to be aware of, not a threshold to drift across unknowingly, and should check the actual payslip treatment rather than assuming a smooth start. At the other end of the USC scale, the 8% band above €70,044 is the rate high earners meet: at €70,000 the whole salary still sits below it, which is why the €70,000 row in the previous section tops out at 3%, but every euro above €70,044 is charged at 8% for USC on top of 40% income tax and PRSI — a combined marginal cost that deserves its own calculation before accepting extra income in that range.
PRSI carries its own fine print, in two parts. First, the rate itself moved inside 2026: under a staircase of small October increases set out in Budget 2024, the employee Class A rate was 4.2% from October 2025 and rose to 4.35% on 1 October 2026, as the page’s deep dive states. On an even salary across the year that blends to about 4.24%, which is the single figure this page uses — October, November and December payslips show the higher rate and earlier ones the lower, so a single month’s payslip will not match the annual estimate’s PRSI exactly, and that mismatch is expected, not an error. Second, the low-pay detail the annual estimate leaves out: no employee PRSI is charged at all on weekly pay of €352 or less, about €18,304 a year, and for weekly pay between €352.01 and €424 a tapered credit of up to €12 a week softens the charge so it never lands all at once. The page says so itself, and adds that its PRSI figure therefore runs high on low salaries. A low earner reading a PRSI figure here should treat it as the un-tapered estimate and expect the real payslip to be lower. PRSI is also, as the deep dive notes, the deduction that buys something — contributions build entitlement to the contributory state pension, jobseeker’s benefit, illness benefit and more — which is a different kind of value from a tax, and worth remembering when the three deductions are compared.
Stamp duty: the bands, and the first-time buyer surprise
Irish residential stamp duty runs in bands — 1% to €1,000,000, 2% to €1,500,000, 6% above — and the bands, not the headline price, decide the bill: a €1,200,000 home costs €14,000, not 2% of the whole price. The surprise for many buyers is that first-time buyers get no stamp-duty exemption at all in Ireland; they pay the same bands as everyone else. What they can get is Help to Buy (a rebate on new homes toward the deposit) and the First Home Scheme (shared equity bridging mortgage and price) — real help with overall cost, but neither reduces the duty itself. For new builds, remember the duty base excludes VAT, which lowers the bill compared with the advertised price.
PAYE, USC, and PRSI: the three deductions on every payslip
Stamp duty is a once-off cost; the recurring Irish tax story is the payslip. Income tax (PAYE) applies at 20% up to the standard-rate cut-off and 40% above it, with tax credits — notably the personal and employee credits — reducing the bill and stopping it at zero (credits never create a refund beyond tax due). USC (Universal Social Charge) applies in its own bands from low rates upward, and PRSI (Pay Related Social Insurance) is the social-insurance contribution. The three are computed independently and stack: a salary that looks generous gross can lose a substantial share across the three, and the calculator on this page shows that stack on your own figures rather than a single headline rate.
Ireland tax questions, answered
What are the Irish income tax rates and bands for 2026?
Two rates only. You pay 20% on income up to your standard rate cut-off point and 40% on everything above it. For 2026 the cut-off is €44,000 if you are single, €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; a couple with two incomes can share up to €88,000 between them. Budget 2026 left every cut-off exactly where Budget 2025 put it. The tax is then reduced by your credits — €2,000 of personal credit and €2,000 of employee credit for most workers — which is why your first euros of tax often come to nothing.
What is USC, and do I still pay it if my credits wipe out my income tax?
The Universal Social Charge is a separate tax on gross income that arrived in 2011, and yes — it is charged even when your credits reduce your income tax to zero, because credits cannot touch it. For 2026 you pay nothing at all on total income of €13,000 or less. Above that line the rates are 0.5% on the first €12,012, 2% on the next €16,688 up to €28,700, 3% up to €70,044 and 8% on the balance. The exemption is a cliff, not a cushion: earn €13,001 and USC is worked out on the full €13,001, which is €79.84 for the year.
How much PRSI do employees pay in 2026?
Most employees are in PRSI Class A. The employee rate was 4.2% of gross pay from January to September 2026 and rose to 4.35% on 1 October 2026, the latest step in a series of small increases the government has legislated to fund the social insurance system. Spread across the whole year on an even salary, that works out at about 4.24%, which is the rate this page uses. On real payslips there is extra detail this annual estimate leaves out: no employee PRSI is due at all on weekly pay of €352 or less, and a tapered credit softens the charge just above that line.
Why is my real take-home pay different from this estimate?
Because a real payslip carries things this page deliberately leaves out. Pension contributions are the biggest: they reduce your income tax but not your USC or PRSI, so two people on the same salary can take home different amounts. Credits you have not added here — the €1,000 rent credit, flat rate expenses for your job, medical insurance relief — lower the bill further, while a second job, a week-53 payment or a tax credit certificate that splits your bands and credits differently from this page can move it the other way. Your Tax Credit Certificate in Revenue’s myAccount is the version your employer actually works from.
What changes if we are married with one income?
Two things, and both are worth money. Your standard rate cut-off point rises from €44,000 to €53,000, so €9,000 less of the household salary is charged at 40%. And the personal credit doubles to €4,000, which with the one employee credit gives you €6,000 of credits instead of €4,000. On a €60,000 salary that combination cuts the income tax from €11,200 single to €7,400 — €3,800 a year — before the home carer credit, which you can add in the other credits box if one of you cares for a child or another dependant at home.
Are tax credits refundable if they are bigger than my tax?
No. With a handful of exceptions, Irish tax credits are not refundable: they can take your income tax down to zero and no further, and any leftover credit is simply unused. They also only ever reduce income tax — they never reduce USC or PRSI. That is why this calculator can show €0 of income tax on a salary of €20,000 and still show USC and PRSI coming off it, and why claiming a credit like the rent credit is worth nothing extra once your credits already exceed your tax.
What happens to USC just above €13,000 of income?
The exemption ends all at once. USC charges nothing at all on total income of €13,000 or less, but above that line the bands apply, and the first euro over the line costs far more than 0.5% of itself. Treat €13,000 as a wall, not a cushion, and check the actual payslip treatment if your income sits near it.
Can unused tax credits reduce my USC or PRSI?
No. With a handful of exceptions, Irish tax credits are not refundable: they take income tax down to zero and no further, and they never reduce USC or PRSI. That is why the calculator can show €0 of income tax on a salary of €20,000 and still show USC and PRSI coming off it — and why an extra credit is worth nothing once your credits already exceed your tax.
Why does my October payslip show a different PRSI rate?
Because the rate rose inside 2026. The employee Class A rate was 4.2% from October 2025 and rose to 4.35% on 1 October 2026, blending to about 4.24% across an even year — the single figure this page uses. October, November and December payslips show the higher rate and earlier ones the lower, so a single month’s PRSI will not match the annual estimate exactly, and that mismatch is expected.
Does this page cover a married couple with two incomes?
No. The page’s situation select offers single, married or civil partners with one income, and single parent with the child carer credit. A two-income couple has separate cut-offs and a different computation, and it is outside this page’s model. The married one-income figures here — a €53,000 cut-off and €6,000 of credits on €50,000 — must not be read as a two-income result.
What are the Irish residential stamp duty rates?
1% on the first €1,000,000, 2% on the portion to €1,500,000, and 6% above, for deeds from 2 October 2024. A €1,200,000 home costs €14,000.
Do first-time buyers get stamp duty relief in Ireland?
No — there is no general first-time buyer stamp-duty exemption. Help to Buy and the First Home Scheme help with deposit and price gaps, not with stamp duty.
How is stamp duty on a new build calculated?
On the price excluding VAT (13.5% for houses, 9% for qualifying apartments), so the duty base is lower than the headline price.
When is stamp duty due?
Within 44 days of execution of the deed of transfer, filed and paid via eStamping by your solicitor; title cannot be registered until it is paid.
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