Ireland Tax year 2026
Rules checked against RevenueMethodology

Irish pay and tax calculators

Every calculator for pay in Ireland, worked out from Revenue's 2026 rules with every step shown.

Take-home pay

Tax and salaries

Tax rates — Income tax, credits, USC and PRSI for the year

Questions

Common questions

How is income tax worked out in Ireland?

Your pay after any pension contribution is taxed at 20% up to your standard rate cut-off point and at 40% above it. For a single person in 2026 the cut-off point is €44,000. Your tax credits then come off the tax: €2,000 personal tax credit and up to €2,000 employee tax credit for a single person. Income tax cannot go below nil.

What is USC and who pays it?

The Universal Social Charge is charged on your gross pay, before any pension contribution, in bands from 0.50% to 8%. If your total income for the year is €13,000 or less you pay no USC at all, and above that every band applies from the first euro.

Rules v2026.6 · checked against Revenue on 18 September 2026Two independent checks on every rate · 56 hand-derived Irish cases, beside 2,885 generated Single official source: the weekly rate band and weekly employee tax credit in Revenue's own examples are stated only on its page How your Income Tax is calculated, the monthly and weekly USC cut-off points only in its Employers' Guide to PAYE (Tax and Duty Manual Part 42-04-35A), and how many PRSI contribution weeks a year has only in the Social Welfare Consolidation Act 2005. A second source is being sought, and they are reviewed again by 21 January 2027. · Changelog