Ireland Salary Calculator 2026
Calculate your Irish net pay after Income Tax, USC, PRSI, and tax credits. Updated for Budget 2026.
Your details
€
Take-home€37,059per year
Monthly take-home€3,088
Bi-weekly€1,425
Effective tax rate18.0%
Marginal rate52.0%
Annual breakdown
- Gross income€45,000
- Income Tax (20% / 40%)(11.6%)-€5,200
- USC (Universal Social Charge)(2.0%)-€896
- PRSI (4.1%)(4.1%)-€1,845
- Take-home pay(82.4%)€37,059
Uses 2026 projected Income Tax Standard Rate Cut-Off Point (SRCOP): €44,000 single, €44,000 + €35,000 max for married couples. Read full disclaimer.
How Irish payroll deductions work
Ireland\'s payroll tax has three components: Income Tax (20% up to €44K, 40% above), USC (4 bands 0.5%–8%), and PRSI (4.1% flat). Every PAYE worker gets a personal + PAYE credit totalling €4,000, which reduces the tax owed pound-for-pound but is non-refundable.
USC bands 2026
| Band | Income | Rate |
|---|---|---|
| 1 | €0–€12,012 | 0.5% |
| 2 | €12,012–€27,382 | 2% |
| 3 | €27,382–€70,044 | 3% |
| 4 | Above €70,044 | 8% |
Primary authority: Revenue Commissioners. Moving to Ireland from overseas? See our Ireland expat tax calculator.
Ireland salary FAQ
What is the Standard Rate Cut-Off Point in Ireland 2026?
The SRCOP for a single person is €44,000 (projected 2026). Income up to this amount is taxed at 20%; above it at 40%. Married couples jointly assessed can transfer up to €35,000 of cut-off between spouses, pushing the joint band to €79,000 maximum.
How does USC (Universal Social Charge) work?
USC applies to gross income with 4 bands: 0.5% (up to €12,012), 2%, 3%, and 8% (above €70,044). Total income under €13,000 is completely exempt. Age 65+ has expanded lower-band treatment.
What is PRSI and who pays it?
PRSI (Pay-Related Social Insurance) Class A1 is the standard private-sector employee rate: 4.1% on all gross earnings (threshold €18,304 below which PRSI credit applies). Employer pays 11.05% on top. PRSI funds state pension, jobseeker's benefit, and maternity/paternity benefit.
What tax credits can I claim as an employee?
Every PAYE worker gets: Personal Tax Credit €2,000 + PAYE Credit €2,000 (2026 projected). Married/civil partners jointly: double personal credit (€4,000). Additional credits for home carer, single parent, rent-a-room, and age 65+ may apply. Credits are non-refundable — they reduce tax owed but do not generate a refund if below zero.
Do I pay Local Property Tax on my salary?
No. LPT is a separate annual charge on property ownership (not income). It's paid via direct debit or bank transfer, not through PAYE. This calculator focuses on salary deductions only.
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