Enter your salary and see exactly what lands in your account after Income Tax, USC, PRSI and pension — for the year, month, week and day.
Your take-home pay
€29,934
a year — that's €2,495 a month after Income Tax, USC and PRSI.
Year
€29,934
Month
€2,495
Week
€576
Day
€115
Breakdown of your annual salary and deductions
Item
Amount
Gross salary
€35,000
Income Tax
−€3,000
USC
−€583
PRSI
−€1,483
Pension into your pot
−€0
Take-home pay
€29,934
Republic of Ireland, single PAYE employee (Class A PRSI). Assumes the standard personal and PAYE tax credits (€4,000) and no other credits or reliefs. PRSI uses a blended annual rate to cover the 1 October 2026 rate change. Figures are rounded for display and are estimates, not financial advice.
How Irish take-home pay is calculated
Your take-home pay is what's left of your salary once the compulsory charges come out. For 2026, in the Republic of Ireland, three things are taken from a single PAYE employee's salary, and a pension contribution is optional:
Income Tax
Income Tax has two rates: 20% on the first €44,000 you earn (the standard-rate cut-off for a single person), then 40% above that. Your tax credits are then subtracted from the bill — a single PAYE employee gets the €2,000 Personal Tax Credit plus the €2,000 Employee (PAYE) Tax Credit, so €4,000 comes straight off the tax due. Credits reduce the tax, not the income. (Rates: Revenue, 2026.)
USC (Universal Social Charge)
USC is charged on your gross income once it goes above €13,000 — earn €13,000 or less and you pay none at all. Above that it applies in bands: 0.5% up to €12,012, 2% up to €27,382 (€28,700 in 2026), 3% up to €70,044, and 8% on anything higher. (Revenue, 2026.)
PRSI
Employees pay Class A PRSI on their gross pay — nothing if you earn €352 a week or less. The rate rises from 4.2% to 4.35% on 1 October 2026, so for a full-year figure this calculator uses a blended 4.2375% (and 4.125% for 2025). (Dept. of Social Protection SW14, verified 26 July 2026.)
Pension
A pension contribution gets Income Tax relief at your marginal rate, so it lowers your Income Tax bill — but USC and PRSI are still charged on your full salary. Money going into your pension is still yours; it's just saved rather than spent.
Income Tax bands and tax credits
Income Tax, USC and PRSI are three separate charges, worked out three different ways — and that distinction is where most Irish take-home sums go wrong. Income Tax is charged on your income (after any pension), in two bands, and your tax credits then come off the tax itself. USC is charged separately on your gross income, and PRSI on your gross pay per pay period. This section covers Income Tax; USC and PRSI have their own sections below.
Income tax bands
A single person pays 20% on income up to the standard-rate cut-off point and 40% above it. The bands are unchanged between 2026 and 2025.
Ireland income tax bands, single person
Rate
Income (single person)
20%
€0 – €44,000
40%
over €44,000
A married couple or civil partners with one income reach the 40% rate later — at €53,000 — and a two-income couple can raise the 20% band to as much as €88,000, with the extra up to €35,000 set against the second earner's own income only. (Rates and cut-off points: Revenue, 2026.)
Tax credits
A single PAYE employee gets two main tax credits, and they are the same in both years:
Ireland tax credits, single PAYE employee
Credit
2026
2025
Personal Tax Credit
€2,000
€2,000
Employee (PAYE) Tax Credit
€2,000
€2,000
Total
€4,000
€4,000
How credits and the standard-rate cut-off work together
The order matters. Your gross tax is worked out first — 20% up to the €44,000 cut-off and 40% above it — and only then do your credits come off, because the credits reduce the tax, not the income. Take a €55,000 salary in 2026: €44,000 at 20% is €8,800, the €11,000 above the cut-off at 40% is €4,400, so gross tax is €13,200; the €4,000 of personal and PAYE credits then comes off to leave:
€13,200 − €4,000 = €9,200 of Income Tax.
Every euro you move above the cut-off costs 40%, not 20%, while the credits stay a flat €4,000 off the bill. That interaction — a rising marginal rate at the cut-off, with credits fixed against the tax — is what a generic calculator misses.
Universal Social Charge (USC) rates
The calculator above applies the standard USC bands only. USC is a separate tax on your gross income, charged on top of Income Tax and PRSI: you pay none if you earn €13,000 or less in the year, but a single euro over that brings your whole income into charge, from the 0.5% band up.
Universal Social Charge bands
Rate
Income (2025)
Income (2026)
0.5%
€0 – €12,012
€0 – €12,012
2%
€12,013 – €27,382
€12,013 – €28,700
3%
€27,383 – €70,044
€28,701 – €70,044
8%
over €70,044
over €70,044
The €13,000 exemption is a cliff, not an allowance: earn €13,000 and you pay nothing; earn €13,001 and your whole income is charged, from the 0.5% band up. The 2% band ceiling rose from €27,382 to €28,700 in 2026, as the table shows. The reduced rates (aged 70+ or a full medical card), the 11% top rate on non-PAYE income, the full list of what's exempt and the €13,001 cliff worked out are all on the dedicated Universal Social Charge (USC) rates reference. (USC rates and the €13,000 exemption: Revenue, 2026.)
PRSI (Pay Related Social Insurance)
Employees pay Class A PRSI on their gross pay. There is no PRSI at all if you earn €352 a week or less; above that, the rate applies to all of your earnings, less a small tapered credit near the threshold. Because the employee rate rises from 4.2% to 4.35% on 1 October 2026, this calculator uses a blended full-year rate.
Ireland employee PRSI rates 2026 and 2025
Parameter
2026
2025
Employee Class A rate
4.2% (4.35% from 1 October 2026)
4.1% (4.2% from 1 October 2025)
Blended rate this calculator uses
4.2375%
4.125%
Weekly threshold (no PRSI at or below)
€352
€352
Maximum tapered credit
€12
€12
The €12 weekly credit applies between €352.01 and €424 a week, tapering away by one-sixth of earnings over €352.01 — above €424 a week it is gone and full-rate PRSI applies with no offset. (Dept. of Social Protection SW14, verified 26 July 2026.)
Common questions
Which tax year does this use?
It defaults to 2026 and you can switch to 2025. The Income Tax bands and tax credits are the same in both years; USC's 2% band and the employee PRSI rate differ.
Is this the same as my payslip?
It will be very close. Real payroll assesses USC and PRSI per pay period and can include other credits or reliefs — such as married or two-income standard-rate bands — that this simple version doesn't model yet.
Why is the PRSI rate 4.2375%?
Employee PRSI rises from 4.2% to 4.35% on 1 October 2026, so for a whole-year figure we blend the two — nine months at 4.2% plus three at 4.35% — giving 4.2375%. The 2025 year uses 4.125% for the same reason.
Does it handle a married couple or two incomes?
Not yet. It assumes a single PAYE employee with the €44,000 standard-rate cut-off and €4,000 of personal and PAYE tax credits. Married and two-income bands are planned.
Where do the figures come from?
Every rate and threshold is taken from Revenue, gov.ie and Citizens Information for the selected tax year, and the full list of sources is at the foot of this page with the date they were last checked. Results are estimates and not financial advice.