This calculator covers all three main deductions on Irish income: income tax (at 20% and 40% rates), USC across all four bands, and PRSI (Class A for employees or Class S for self-employed). You can also include the Rent Tax Credit, and specify whether you are married or single. It uses Budget 2026 rates.
Salary & PAYE
Budget 2026
Last reviewed:
Irish Tax Calculator 2026
Complete breakdown of income tax, USC, PRSI and rent tax credit. Works for PAYE employees and self-employed. Budget 2026 rates.
✓ No sign-up
✓ Revenue methodology
✓ PAYE & self-employed
✓ ~2 min to complete
CoversIncome Tax, USC, PRSI
Works forPAYE & Self-Employed
Year2026 (Budget 2026)
Time~2 minutes
Start Calculator →
✓ What's included
- Income tax (20% / 40% bands)
- Universal Social Charge (USC)
- PRSI — Class A (employee) or Class S (self-employed)
- Personal Tax Credit
- PAYE Tax Credit (employees)
- Rent Tax Credit (optional)
- Married / civil partner rate band
✗ Not included
- Pension contributions
- Medical expenses relief
- Home carer credit
- Single parent credit
- BIK (benefit in kind)
- Employer PRSI
- SARP or other special reliefs
📋 What you need
- Annual gross income (or salary)
- Marital status
- Employment type (PAYE or self-employed)
- Annual rent paid (optional)
Calculate Your Irish Tax 2026
Enter your details below for an instant breakdown.
Monthly Take-Home
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Annual Net
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Effective Rate
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Weekly Net
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Full Deduction Breakdown
Gross Income
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Income Tax
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USC
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PRSI
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Total Deductions
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Net Annual Income
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USC Band Breakdown
Visual Breakdown — where your income goes
Calculation confidence:
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Personalised recommendations
Estimate only. Standard credits applied (Personal Tax Credit + PAYE Credit for employees). Excludes pension relief, medical expenses, home carer, single parent credits and other personal reliefs.
What affects your Irish tax calculation?
Your take-home pay is determined by three separate deductions applied to your gross income:
Income Tax
Applied in two bands. In 2026, the standard rate is 20% on the first €44,000 (single) or €53,000 (married). Income above that is taxed at 40%. Tax credits — including the Personal Credit (€2,000) and PAYE Credit (€2,000) — are deducted from the tax calculated.
Universal Social Charge (USC)
A separate charge on gross income above €13,000. It applies in four progressive bands from 0.5% to 8%. USC is calculated before any tax credits and is not reduced by tax credits.
PRSI
Pay Related Social Insurance funds social welfare entitlements. PAYE employees pay Class A at 4% of earnings above €352/week. Self-employed pay Class S at 4% on all income from the first euro, with a minimum annual payment of €500.
Ways your estimate may differ from your payslip
- Pension contributions reduce your taxable income — this calculator does not include them.
- Additional tax credits (medical expenses, home carer, single parent) reduce your tax bill further.
- Benefit in kind (BIK) such as a company car adds to taxable income.
- SARP or other special reliefs for assignees and high earners can significantly reduce the effective rate.
- Part-year employment — if you only worked part of the year, your annual credit allocation may not be fully utilised.
- Emergency tax applied at the start of a new job may differ from this estimate.
Common mistakes when using Irish tax calculators
1
Entering monthly salary instead of annual
Always enter your full annual gross income — for example €48,000, not €4,000/month.
2
Selecting the wrong PRSI class
If you are on payroll (PAYE), select Class A. Only select Class S if you are genuinely self-employed with no PAYE income.
3
Ignoring tax credits you are entitled to
This calculator applies standard credits only. You may be entitled to additional credits — use our PAYE Refund calculator to estimate any refund due.
4
Not accounting for pension relief
Pension contributions are deducted before income tax is calculated. A €5,000 annual pension contribution can reduce your tax bill by €1,000–€2,000.
5
Comparing net income to gross wage on a job offer
Always use this calculator to convert any salary offer to a realistic monthly take-home before making financial decisions.
Frequently Asked Questions
The calculator is accurate for standard tax scenarios using 2026 rates. It uses the correct standard rate bands, USC bands, and default tax credits. It will be less accurate if you have significant additional credits, pension deductions, BIK, or non-standard employment situations.
Yes. Select Class A PRSI for PAYE employees, or Class S for self-employed people. The difference is that PAYE employees receive the PAYE Tax Credit (€2,000) and have no PRSI on income below €352/week, while self-employed pay PRSI from the first euro and do not receive the PAYE credit.
The effective tax rate is the total of all taxes paid (income tax + USC + PRSI) divided by your gross income, expressed as a percentage. It is always lower than the marginal rate (the rate on your last euro earned) because lower-rate bands and credits reduce the average.
This calculator uses Budget 2026 / Finance Act 2025 rates, which apply to the 2026 tax year. These include the expanded standard rate band (€44,000 single), increased personal credits, and updated USC thresholds.
Yes. Select "Married / Civil Partner" to apply the married standard rate band (€53,000), married personal credit (€4,000 vs €2,000), and other married-specific rules. This calculator assumes a single-income married couple or assesses income independently.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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Revenue.ie — Income tax rates
2026 income tax rates and bands.
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Revenue.ie — Budget 2026 summary
Budget 2026 tax changes summarised by Revenue.
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Revenue.ie — Tax credits 2026
Full list of personal tax credits.
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.