Irish Income Tax Calculator 2026
Calculate exactly how much income tax, USC (Universal Social Charge), and PRSI (Pay Related Social Insurance) you'll pay in 2026. Enter your gross salary and get a full breakdown of every deduction along with your net take-home pay — monthly, weekly, and annually.
Key terms
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Universal Social Charge (USC)
A progressive tax on most income above €13,000 a year in Ireland, charged on top of income tax and PRSI.
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Pay Related Social Insurance (PRSI)
Ireland's social-insurance contribution funding state pension, jobseeker, illness and parental benefits, paid by employees, employers and the self-employed.
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Standard Rate Cut-off Point
The income threshold up to which Irish income tax is charged at the 20% standard rate. Income above the cut-off is taxed at the 40% higher rate.
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Tax Credit
A flat amount that reduces the income tax you owe, applied after the tax is calculated — €1 of credit cancels €1 of tax.
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Gross vs Net Pay
Gross pay is your salary before tax; net (take-home) pay is what lands in your bank account after PAYE, USC, PRSI and pension are deducted.
How is this calculated?
This calculator applies the Irish PAYE (Pay As You Earn) system for 2026. Income tax is calculated at 20% on earnings up to the standard rate cut-off point (€46,000 for a single person in 2026) and 40% on the balance. Tax credits — personal (€1,950) and PAYE (€1,950) — are then deducted from the gross tax to arrive at your final income tax liability. USC is calculated progressively across four bands. PRSI Class A (4%) applies to all income for employees earning above €352/week.
Frequently Asked Questions
What are the income tax rates in Ireland for 2026?
Ireland has two income tax rates in 2026: the standard rate of 20% applies to income up to €46,000 for a single person (€55,000 for a married couple with one income), and the higher rate of 40% applies to income above that threshold. Tax credits of €1,950 (personal) and €1,950 (PAYE) further reduce your liability.
What is USC and how is it calculated?
The Universal Social Charge (USC) is a tax on gross income. In 2026, it's charged at 0.5% on the first €12,012, 2% on €12,013–€27,382, 3% on €27,383–€70,044, and 8% on income above €70,044. If your total income is €13,000 or less, you are exempt from USC entirely.
What is PRSI and when do I pay it?
PRSI (Pay Related Social Insurance) funds social welfare benefits including the State Pension. Employees in Class A pay 4% on all earnings above €352 per week. Your employer pays an additional 11.05% on your behalf. PRSI contributions count towards your entitlement to the State Pension (Contributory).
What is the effective tax rate in Ireland?
The effective tax rate is the percentage of your gross income that goes to income tax, USC, and PRSI combined. At €50,000, the effective rate is approximately 29%. At €70,000, it's approximately 36%. The marginal rate (tax on the next €1 earned) is 51% for most workers earning above the standard rate cut-off.
Do tax credits reduce my tax bill?
Yes — Irish tax credits directly reduce the amount of income tax you owe. The personal tax credit (€1,950) and PAYE tax credit (€1,950) are available to all employees. For a single PAYE worker, these combined credits of €3,900 mean the first €19,500 of income is effectively tax-free (since 20% × €19,500 = €3,900).
Last updated: January 2026 · Rates sourced from Revenue