Income tax calculator for Ireland, 2026
Type your income. The page shows your income tax in each band, your tax credits, USC and PRSI. The numbers are for 2026.
The pension comes off your pay before income tax, but not before USC or PRSI.
Income tax in a year, after credits, Ireland
€7,200.00
| Pay before tax | €50,000.00 |
|---|---|
| Pension | €0.00 |
| Income tax before credits | €11,200.00 |
| Tax credits | €4,000.00 |
| Income tax after credits | €7,200.00 |
| USC | €1,032.82 |
| PRSI, after the PRSI credit | €2,118.75 |
| Average tax rate | 20.7% |
| Marginal tax rate | 47.24% |
| Band | Rate | Taxed at this rate | Tax |
|---|---|---|---|
| Standard rate | 20% | €44,000.00 | €8,800.00 |
| Higher rate | 40% | €6,000.00 | €2,400.00 |
| Band | Rate | Taxed at this rate | Tax |
|---|---|---|---|
| Band 1 | 0.5% | €12,012.00 | €60.06 |
| Band 2 | 2% | €16,688.00 | €333.76 |
| Band 3 | 3% | €21,300.00 | €639.00 |
| Band 4 | 8% | €0.00 | €0.00 |
Tax credits take money off the tax. They cannot make the tax less than zero. The pension comes off the pay before income tax only. The average rate is your income tax, USC and PRSI divided by your pay. This is an estimate for 2026.
The 2026 tax tables
| Status | 20% on pay up to | 40% on the rest |
|---|---|---|
| Single | €44,000 | Over this pay |
| Married or civil partners, one income | €53,000 | Over this pay |
| Credit | A year |
|---|---|
| Personal credit, single | €2,000 |
| Personal credit, married or civil partners | €4,000 |
| Employee (PAYE) credit, at most 20% of your pay | €2,000 |
| Pay | Rate |
|---|---|
| €0 to €12,012 | 0.5% |
| €12,012 to €28,700 | 2% |
| €28,700 to €70,044 | 3% |
| Over €70,044 | 8% |
There is no USC when your pay for the year is €13,000 or less.
| Dates | Rate |
|---|---|
| 1 January to 30 September 2026 | 4.2% |
| 1 October to 31 December 2026 | 4.35% |
You pay PRSI on all your pay when it is over €352 a week. There is a PRSI credit of €12 a week at the lowest of these pays. It goes down as your pay goes up, and it is zero from €424 a week.
How to use the calculator
- Type your income for the year.
- Choose if you are single or married with one income.
- Type your pension payments, if you have any.
- Read your tax, your tax rates and the tax in each band.
Questions
How much income tax do I pay on €50,000 in Ireland?
In 2026, a single person pays €11,200.00 before credits on €50,000. Tax credits of €4,000.00 take it down to €7,200.00.
How much income tax do I pay on €100,000 in Ireland?
In 2026, a single person pays €31,200.00 before credits on €100,000, and €27,200.00 after credits. The tax, USC and PRSI on the next euro is 52.24%.
What are the 2026 income tax rates in Ireland?
The rates are: 20% on the first €44,000 (€53,000 for a married couple with one income), 40% on the rest. Each person gets a personal tax credit (€2,000 single, €4,000 married) and an employee tax credit of €2,000.
What is a tax credit?
A tax credit takes money off your tax bill. A credit is not the same as a tax-free pay. Credits can bring your tax to zero, but they cannot make it less than zero.
What is the difference between the marginal and the average rate?
The average rate is your tax, USC and PRSI divided by your pay. The marginal rate is the tax, USC and PRSI on your next euro. The marginal rate is usually higher, because each band has a higher rate.