Ireland salary calculator 2026
Work out your take-home pay after income tax, USC and PRSI for 2026, whether you are single, a single parent or married or in a civil partnership. A €45,000 salary leaves a single PAYE worker with €37,010 a year, or €3,084.19 a month.
How take-home pay is worked out in Ireland
Three deductions come off an Irish payslip. Income tax is charged at 20% on income up to your standard rate cut-off point and 40% on the rest, and then your tax credits are knocked off the bill. The Universal Social Charge (USC) has its own bands, from 0.5% to 8%. PRSI is a flat percentage of all your pay once you earn more than €352 a week.
Here is the working for a single person on €45,000:
- Gross tax: 20% of €44,000 is €8,800, plus 40% of the €1,000 above the cut-off is €400: €9,200.
- Less the personal and employee tax credits of €4,000: income tax is €5,200.
- USC on the full €45,000: €882.82.
- PRSI at 4.2% for 9 months and 4.35% for 3: €1,906.88.
- Take-home: €37,010.30, 82.2% of the salary.
Tax bands and tax credits 2026
| Tax status | 20% band | Standard tax credits | No income tax up to |
|---|---|---|---|
| Single | €44,000 | €4,000 | €20,000 |
| Single parent | €48,000 | €5,900 | €29,500 |
| Married or civil partners, one income | €53,000 | €6,000 | €30,000 |
| Married or civil partners, two incomes | €53,000 + up to €35,000 | €8,000 | €40,000 combined |
Rates, bands and credits are the same as in 2025. Because the credits cover the tax on the first slice of income, a single PAYE worker pays no income tax until about €20,000, but USC and PRSI start well before that.
| Tax credit | 2026 | 2027 (announced) |
|---|---|---|
| Personal Tax Credit (single) | €2,000 | €2,125 (+€125) |
| Personal Tax Credit (married or civil partners) | €4,000 | €4,250 (+€250) |
| Employee Tax Credit (PAYE), each earner | €2,000 | €2,125 (+€125) |
| Single Person Child Carer Credit | €1,900 | €1,900 |
| Home Carer Tax Credit (maximum) | €1,950 | €2,050 (+€100) |
| Rent Tax Credit (single) | €1,000 | €1,150 (+€150) |
| Rent Tax Credit (jointly assessed couple) | €2,000 | €2,300 (+€300) |
Universal Social Charge
| Income | USC rate |
|---|---|
| First €12,012 (€0 to €12,012) | 0.5% |
| Next €16,688 (€12,012 to €28,700) | 2% |
| Next €41,344 (€28,700 to €70,044) | 3% |
| Over €70,044 | 8% |
Holders of a full medical card and people aged 70 or over with income up to €60,000 pay 0.5% on the first €12,012 and 2% on the rest. See the USC calculator.
PRSI and the 1 October 2026 increase
| Weekly pay | Sub-class | Employee to 30 September | Employee from 1 October | Employer to / from |
|---|---|---|---|---|
| Up to €352.00 | A0 | nil | nil | 9% / 9.15% |
| €352.01 to €424.00 | AX | 4.2% less credit | 4.35% less credit | 9% / 9.15% |
| €424.01 to €552.00 | AL | 4.2% | 4.35% | 9% / 9.15% |
| Over €552.00 | A1 | 4.2% | 4.35% | 11.25% / 11.4% |
Every Class A rate went up by 0.15 of a point on 1 October 2026 under the PRSI roadmap. PRSI is worked out on each pay day, so a salary paid evenly pays 4.2% for 9 months and 4.35% for 3, 4.2375% over the year. On €45,000 that is €1,906.88 for 2026, against €1,890.00 at the old rate all year. Check the PRSI calculator for weekly figures and your employer's share.
Pensions, MyFutureFund and rent
Pension contributions through payroll get income tax relief at your highest rate, but USC and PRSI are still charged on the full salary. On €60,000, a 5% contribution of €3,000 cuts your take-home by only €1,800.
If you are not in a workplace pension you may have been enrolled in MyFutureFund since 1 January 2026: 1.5% of gross pay comes out of your net pay, your employer matches it and the State adds 0.5%. Renting? The Rent Tax Credit is 20% of the rent you pay, up to €1,000 a year (€2,000 for a jointly assessed couple).
Married couples and civil partners
Jointly assessed couples share a 20% band of €53,000, raised by the lower earner's income up to €35,000. The increase can't be moved to the higher earner. If you earn €60,000 and your partner €25,000, your band is €78,000 and the household takes home €69,345: €1,800 more than if you were each taxed as single people. USC and PRSI are always charged on each person's own pay.
Take-home pay at common salaries
| Salary | Take-home a year | A month | A week | Kept |
|---|---|---|---|---|
| €25,000 | €22,621 | €1,885 | €435 | 90.5% |
| €30,000 | €26,296 | €2,191 | €506 | 87.7% |
| €35,000 | €29,934 | €2,495 | €576 | 85.5% |
| €40,000 | €33,572 | €2,798 | €646 | 83.9% |
| €45,000 | €37,010 | €3,084 | €712 | 82.2% |
| €50,000 | €39,648 | €3,304 | €762 | 79.3% |
| €60,000 | €44,925 | €3,744 | €864 | 74.9% |
| €70,000 | €50,201 | €4,183 | €965 | 71.7% |
| €80,000 | €54,979 | €4,582 | €1,057 | 68.7% |
| €100,000 | €64,532 | €5,378 | €1,241 | 64.5% |
| €120,000 | €74,084 | €6,174 | €1,425 | 61.7% |
See every salary from €20,000 to €150,000 in the salary after tax table, or how Budget 2027 changes your pay next year.
FAQ
What is the standard rate cut-off point for 2026?
€44,000 for a single person, €48,000 for a single parent, €53,000 for a married couple or civil partners with one income, and up to €88,000 for two incomes. Income above it is taxed at 40%.
Why did my PRSI go up in October 2026?
The Class A employee rate rose from 4.2% to 4.35% on 1 October 2026, the second step of the PRSI roadmap. On €45,000 that is about €1.30 a week more.
Do pension contributions reduce USC and PRSI?
No. Pension contributions made through payroll reduce the pay you are charged income tax on, but USC and PRSI are worked out on your gross pay.
Why is my payslip different from this calculator?
Payroll works on a cumulative basis using the credits and cut-off point on your Revenue record. A new job, emergency tax, credits split between two jobs, overtime or a bonus can change a single payslip. Over a full year at a steady salary the totals should be close.