Irish tax rates 2026
The rates, bands and credits every figure on this site's Irish pages is worked out from, each with the document it comes from.
Income tax rates and the standard rate cut-off point
| Your circumstances | Standard rate cut-off point | Standard rate | Higher rate |
|---|---|---|---|
| Single | €44,000 | 20% | 40% |
| Married or civil partners, one income | €53,000 | 20% | 40% |
| Married or civil partners, both with income | €53,000, plus up to €35,000 for the lower earner (at most €88,000) | 20% | 40% |
Income tax is charged on your pay after any pension contribution, at the standard rate up to the cut-off point and at the higher rate above it. Your tax credits then come off the tax.
Tax credits
| Credit | A year |
|---|---|
| Personal tax credit, single | €2,000 |
| Personal tax credit, married or civil partners | €4,000 |
| Employee tax credit | up to €2,000 |
A tax credit comes off the tax, not off your pay, and cannot take income tax below nil.
Universal Social Charge bands
| Income for the year | Rate |
|---|---|
| €0 to €12,012 | 0.50% |
| €12,012 to €28,700 | 2% |
| €28,700 to €70,044 | 3% |
| Above €70,044 | 8% |
USC is charged on your gross pay, before any pension contribution. If your total income for the year is €13,000 or less you pay none at all.
PRSI, Class A employee rate
| Pay days | Rate |
|---|---|
| 1 January 2026 to 30 September 2026 | 4.20% |
| 1 October 2026 to 31 December 2026 | 4.35% |
PRSI is charged week by week on your gross pay, at the rate in force on the pay day. On weekly earnings of €352.00 or less there is no employee PRSI; up to €424.00 a PRSI credit of up to €12.00 a week reduces it.
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.
How is PRSI charged on a bonus?
PRSI is a weekly charge that is never reconciled at the end of the year, so a bonus or one-off payment is charged in the pay period it is paid in, at the rate in force on that pay day. The Class A employee rate is 4.20% until 30 September 2026 and 4.35% from 1 October 2026.
MyNetIncome gives estimates, not tax or financial advice. Figures follow Revenue's rules for 2026; your payslip can differ because of your tax credit certificate, your pay dates, week 53 or credits this page does not ask about. Not affiliated with or endorsed by Revenue.Estimates, not tax or financial advice. Your payslip can differ. Not affiliated with Revenue.