Ireland Income Tax Calculator 2026 — PAYE, USC & PRSI

Calculate your Irish take-home pay after income tax, USC and PRSI for 2026. Covers PAYE employees, self-employed, single and married. Instant results.

€
= €4,583 / month
Age 70+ may qualify for reduced USC rate
Common salaries:
€0
Annual Take-Home Pay
€0
Income Tax (after credits)
€0
USC
€0
PRSI
€0
Total Deductions
0%
Effective Tax Rate

Monthly & Weekly Breakdown

ItemAnnualMonthlyWeekly

Income Tax Band Breakdown

BandIncomeRateTax

USC Band Breakdown

BandIncomeRateUSC

How to Use This Ireland Income Tax Calculator

Enter your annual gross salary in euro — that is your salary before any deductions. Select your employment type (PAYE employees get the €1,875 employee tax credit; self-employed get the earned income credit instead). Choose your marital status, which affects your standard rate cut-off point and available tax credits.

The calculator applies the 2026 Irish tax rules: income tax at 20%/40%, USC on all gross income, and PRSI at 4.2%.

The Formula

Income Tax = (income up to cut-off × 20%) + (income above cut-off × 40%) − tax credits
USC = banded rates on gross income (0.5% / 2% / 3% / 8%)
PRSI = gross income × 4.2%
Net Take-Home = Gross − Income Tax − USC − PRSI

Example

Siobhan, single PAYE employee, €55,000 salary in 2026:
Income tax (standard rate): €44,000 × 20% = €8,800
Income tax (higher rate): €11,000 × 40% = €4,400
Gross income tax: €13,200
Tax credits: Personal €1,875 + Employee €1,875 = €3,750
Net income tax: €9,450
USC: (€12,012 × 0.5%) + (€13,748 × 2%) + (€29,240 × 3%) = €60 + €275 + €877 = €1,212
PRSI: €55,000 × 4.2% = €2,310
Total deductions: €12,972  |  Take-home: €42,028/year (€3,502/month)
Extended

Single vs Married Tax Comparison

See tax savings from marriage and income-split scenarios at different salary levels

Compare the tax position for single versus married taxpayers at the same gross income, and see how income splitting affects the bill for dual-income couples.

Single vs Married Tax Comparison

Annual Income Single Married (1 income) Tax Saving

Income tax and USC only. PRSI is the same regardless of marital status.

Dual-Income Split Comparison (€80,000 total household)

Shows total household tax for different income splits between two earners.

Earner A Earner B Total Tax & USC Effective Rate

Frequently Asked Questions

What are the Irish income tax rates for 2026?
Ireland uses a two-rate system: 20% on income up to the standard rate cut-off point, and 40% on income above it. For 2026, single individuals pay 20% on the first €44,000, with 40% above that. Married couples with one income have a cut-off of €53,000. Tax credits then reduce your tax bill directly — every euro of credit reduces tax payable by €1.
What is USC (Universal Social Charge)?
USC is a tax charged on gross income before pension contributions. For 2026, the rates are: 0.5% on the first €12,012; 2% on €12,012–€25,760; 3% on €25,760–€70,044; and 8% above €70,044. USC does not apply if your total income is €13,000 or less. Reduced rates (0.5% on all income) apply if you are 70+, hold a full medical card, or have income below €60,000.
What is PRSI and what rate do I pay?
PRSI (Pay Related Social Insurance) funds social welfare benefits. Most employees pay Class A PRSI at 4.2% on all earnings (this rate increased from 4% in October 2024). There is no upper earnings ceiling for Class A PRSI. Self-employed workers pay Class S PRSI at 4.1%. PRSI contributions qualify you for Jobseeker's Benefit, Illness Benefit and the State Pension.
What tax credits can I claim in Ireland?
The most common tax credits for 2026 are: Personal Tax Credit €1,875 (available to everyone), Employee (PAYE) Tax Credit €1,875 (employees only), Married Person's Credit €3,750 (instead of two personal credits), and Earned Income Tax Credit €1,875 (self-employed, instead of PAYE credit). Credits reduce your final tax bill — a €1,875 credit saves you €1,875 in tax.
How does marriage affect income tax in Ireland?
Marriage or civil partnership allows income to be assessed jointly. The married credit (€3,750) replaces two personal credits. The standard rate cut-off point increases to €53,000 for single-income couples, or up to €88,000 for dual-income couples (€44,000 per spouse, transferable up to a limit). This can result in significant tax savings compared to two single assessments, especially when incomes differ substantially.

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