About the numbers

This is an estimate, not tax advice

The calculators give an estimate for one person and one full year. They do not replace your payslip, your tax credit certificate or an accountant. Your real tax can be different. The Revenue Commissioners do not check this site.

Where the numbers come from

All the rates are for the tax year 2026, from 1 January to 31 December. They come from these pages.

• Tax rates, bands and reliefs: the charts, Revenue Commissioners. The income tax rates and the rate bands for a single person and for a married couple with one income.
• Tax credits, Revenue Commissioners. The personal credits, and how a credit takes money off the tax.
• Tax rate band, Revenue Commissioners. How the 20% band and the 40% rate work. We checked three of its pay examples.
• Employee Tax Credit, Revenue Commissioners. The employee (PAYE) credit and its limit.
• USC standard rates and thresholds, Revenue Commissioners. The four USC bands and rates.
• Universal Social Charge, Revenue Commissioners. The USC exemption for a low income.
• PRSI Class A rates, Department of Social Protection, gov.ie. The employee PRSI rate, the weekly pay limit and the PRSI credit.

What is included

• One PAYE employee with one job, for a full year.
• Two statuses: single, and married or civil partners with one income. Other cases are not included.
• Income tax at 20% and 40%. The 20% band is €44,000 for a single person and €53,000 for a married couple with one income.
• The personal credit and the employee credit. The employee credit is at most 20% of your pay. Credits cannot make the tax less than zero.
• The Universal Social Charge (USC), with its four bands. There is no USC when your pay for the year is €13,000 or less.
• PRSI Class A for an employee, with the PRSI credit.
• A pension paid from your pay. It comes off your pay before income tax. It does not come off before USC or PRSI. The pension is paid into your pension, so it is not in your take-home pay. Limits by age apply to the tax relief on a pension. The calculator does not check them.

PRSI and the change on 1 October

The employee PRSI rate is 4.2% until 30 September 2026. It is 4.35% from 1 October 2026. The calculator uses a steady weekly pay, which is your pay for the year divided by 52. It charges 39 weeks at 4.2% and 13 weeks at 4.35%. You pay PRSI on all your pay when your weekly pay is over €352. The PRSI credit is €12 a week at the lowest pay over that limit. It goes down by €1 for every €6 of weekly pay, and it is zero from €424 a week. A real payslip can differ, because the weeks depend on your pay dates.

Not included

• The reduced USC rates for people over 70 and for people with a medical card.
• Married couples with two incomes, and other statuses.
• Other tax credits, such as the home carer credit, and tax reliefs.
• Benefits in kind, such as a company car.
• Self-employment (PRSI Class S), directors, rental income and other income.
• Two jobs, and pay that changes during the year.
• The age limits on the tax relief for a pension.

Updates

The Irish tax tables are updated each year, after the Budget.

Licence

Information provided courtesy of the Revenue Commissioners under a Creative Commons Attribution 4.0 International (CC BY 4.0) licence. The Revenue Commissioners do not check this site.