PAYE stands for Pay As You Earn. It is the system Revenue uses to collect income tax, USC (Universal Social Charge), and PRSI from employees through their payroll. Your employer deducts these amounts before you receive your take-home pay.
PAYE Calculator Ireland 2026
Calculate your income tax, USC, and PRSI for the 2026 tax year. Updated for Budget 2026.
2026 PAYE at a glance
- Standard rate: 20% on income up to €42,000 (single)
- Higher rate: 40% on income above €42,000
- Personal Tax Credit: €1,875 | PAYE Credit: €1,875
- USC: 0.5% / 2% / 4% / 8% depending on income band
- Employee PRSI: 4% (Class A)
Calculate Your PAYE Tax
Your 2026 PAYE Breakdown
Gross Income
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Income Tax
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USC
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PRSI (Class A)
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Total Deductions
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Net Annual Income
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Net Monthly
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Effective Tax Rate
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USC Band Breakdown
Weekly take-home: –
Estimate only. This calculator uses standard 2025 credits (Personal + PAYE). It does not include additional credits such as home carer, single parent, or medical expenses relief. For a full assessment, speak to a tax adviser.
What does this calculator include?
The PAYE calculator applies the 2026 income tax bands, USC rates, and standard employee tax credits. It calculates employee PRSI at the Class A rate of 4%.
It does not include: employer PRSI, additional credits (medical, home carer, etc.), pension contributions, BIK (benefit in kind), or SARP relief.
How is PAYE calculated?
Revenue calculates PAYE in three layers:
- Income Tax: 20% on income up to the standard rate band (€42,000 for a single person in 2025), then 40% on the rest. Tax credits are subtracted from the resulting tax amount.
- USC: Calculated separately in progressive bands starting at 0.5%. You are exempt if your income is €13,000 or less.
- PRSI: 4% on all earnings above the weekly threshold (€352/week for Class A employees).
Frequently Asked Questions
For 2025, the standard rate of income tax is 20% on the first €42,000 of income (for a single person). Income above €42,000 is taxed at the higher rate of 40%. Married couples have a combined standard rate band of €51,000.
A standard PAYE employee receives the Personal Tax Credit (€1,875) and the PAYE Tax Credit (€1,875), giving a total of €3,750 per year. This means you pay no income tax until your income exceeds €18,750.
Yes. USC (Universal Social Charge) is calculated entirely separately from income tax. It uses its own bands: 0.5% on the first €12,012, 2% from €12,012 to €22,920, 4% from €22,920 to €70,044, and 8% above that.
Most employees pay PRSI at Class A, which is 4% of gross income. You do not pay employee PRSI if your weekly earnings are below €352. PRSI is not reduced by tax credits.
Yes. If you paid too much tax during the year — for example, because you left a job mid-year, had unused tax credits, or worked part of the year — you may be entitled to a refund. You can claim through myAccount on Revenue.ie.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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Revenue.ie — How PAYE works
Revenue guide to the PAYE system for employees.
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Revenue.ie — Tax credits and reliefs
Full list of available tax credits and reliefs.
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Revenue.ie — USC rates
Official USC bands and rates.
Need an exact calculation?
IrishTaxTools provides estimates. D’Emilia Accounting can review your complete circumstances and provide professional assistance with Irish tax, payroll, VAT, bookkeeping and compliance.