Salary calculator Ireland 2026: take-home pay

Figures for a single PAYE employee for a full year at the PRSI rate from 1 October 2026 (4.35%), with the personal and employee tax credits and no pension contribution.

Amounts are rounded to whole units; type any salary into the calculator above for the exact figure and your own options.

Three deductions come off every Irish payslip. Income tax is charged at 20% up to your standard rate cut-off point and 40% above it; your tax credits are then subtracted from that tax, not from your income. USC is a separate charge on your whole gross income in bands of its own, and PRSI (social insurance) is charged on all your weekly earnings once they pass €352 a week.

Because credits reduce tax rather than income, a single employee's €4,000 of personal and employee credits cancels the tax on the first €20,000 of pay. USC and PRSI still apply to that income, which is why low earners pay some deductions even when their income tax is nil.

• Your employer uses the Revenue Payroll Notification (RPN) to apply your credits and cut-off point week by week or month by month. Without one, emergency tax applies and your take-home pay is lower until it is fixed.
• Pension contributions reduce income tax only, within the age-related limit; USC and PRSI are charged on your pay before the contribution.
• USC is not charged at all when total income is €13,000 or less, but once income is above that, it applies to every euro.

Under joint assessment a couple shares one married person's credit and a larger standard rate band. With one income the earner gets the whole €53,000 band. With two incomes the band grows by the lower income, up to €35,000, and that increase can only be used by the lower earner.

For two incomes the calculator gives you half of the married person's credit and an even split of the band, moving any part one of you cannot use to the other. Revenue lets you split it differently; when both incomes fill their share, the couple's total tax is the same either way.

Tax credits are taken off the tax, not off income: €4,000 of credits cancels the 20% tax on the first €20,000 a single person earns. For two incomes the €35,000 increase is limited to the lower income and cannot be transferred.

No USC is due if total income is €13,000 or less; above that, all income is charged. Full medical card holders and people aged 70 or over with income of €60,000 or less pay 0.5% on the first €12,012 and 2% on the rest.

PRSI is charged on all earnings once they pass €352 a week. The PRSI credit (up to €12 a week) is reduced by one-sixth of earnings over €352.01 and is gone above €424.

Earnings above €115,000 a year are ignored for the limit. Relief is from income tax only: USC and PRSI are charged on your pay before the pension contribution.

Tax year 2026 (1 January to 31 December 2026). Every rate and threshold on this page was last checked on 23 September 2026 against the official sources below; the calculator, the tables and the figures in the text all come from the same data.

This is an estimate to help you plan, not financial or tax advice. Your employer, your tax authority and your own circumstances decide what you actually pay.

• Salary after tax in other countries: every country calculator

Sources: Revenue: Tax rates, bands and reliefs (checked 2026-09-23); Revenue: USC standard rates and thresholds (checked 2026-09-23); Revenue: Reduced rates of USC (checked 2026-09-23); gov.ie: PRSI Class A rates (checked 2026-09-23); Citizens Information: Paying social insurance (PRSI credit) (checked 2026-09-23); Revenue: Tax relief limits on pension contributions (checked 2026-09-23)

1. Type your gross salary and choose whether it is per year, month, week or hour.
2. Pick your situation: single, single parent, or married or in a civil partnership with one or two incomes (add your partner's income for two incomes).
3. Choose the PRSI rate for the pay you are checking, and add a pension contribution and your age band if you pay into a pension.
4. Read your take-home pay per year, month and week and the breakdown of income tax, USC and PRSI with your effective and marginal rates.