Income tax & credits
You pay 20% on income up to €44,000 and 40% above it. Tax credits — €2,000 personal plus €2,000 employee (PAYE) — are then subtracted from the tax due, so the first chunk of tax is effectively wiped out.
Thrivelance Tools
Ireland Salary Calculator 2026
Calculate your take-home pay after income tax, USC, and PRSI for 2026. Uses the Budget 2026 standard rate cut-off, tax credits, and Universal Social Charge bands for a single PAYE employee.
Enter your details
Figures shown annually, monthly, and weekly.
| Breakdown | Annual | Monthly | Weekly |
|---|---|---|---|
| Gross salary | |||
| Income tax | |||
| USC | |||
| PRSI | |||
| Take home pay |
Tax credits applied€4,000
Effective deduction rate
Universal Social Charge
If your income is over €13,000, USC applies to your whole income: 0.5% to €12,012, 2% to €28,700, 3% to €70,044, then 8%. Below €13,000 you pay no USC at all.
PRSI
Class A employees pay 4.2% PRSI on all earnings once weekly pay passes €352, softened by a tapered weekly credit up to €424. It funds the State pension and social welfare.
Contracting in Ireland?
Self-employed professionals pay Class S PRSI and file Form 11 instead. A dedicated sole-trader and preliminary-tax tool is on the roadmap — for now this models a standard PAYE salary.
FAQ
Common questions about this calculator.
How is take-home pay calculated in Ireland?
Your gross salary is reduced by income tax (20% then 40%), the Universal Social Charge (USC), and PRSI. Tax credits of €4,000 — €2,000 personal plus €2,000 employee — are subtracted from the income tax due before arriving at your net pay.
What is the standard rate cut-off for 2026?
For a single person the standard rate cut-off is €44,000 for 2026 — income up to that point is taxed at 20%, and anything above at 40%. Married or jointly-assessed couples have a higher combined band.
When do I pay USC?
If your total income for the year is €13,000 or less, you pay no USC. Above that, USC applies to your whole income at 0.5% up to €12,012, 2% to €28,700, 3% to €70,044, and 8% above.
How much is PRSI?
Class A employees pay PRSI at 4.2% in 2026 on all earnings once weekly pay exceeds €352, with a tapered credit of up to €12 a week between €352.01 and €424 that softens the threshold.
Does this cover self-employed or contractor income?
No. This models a single PAYE employee. Self-employed professionals pay Class S PRSI, file a Form 11, and pay preliminary tax, which work differently.