Ireland · Income Tax Calculator
Estimate your Income Tax, USC, PRSI and take-home pay in Ireland. The calculator applies 2026 Irish tax bands, standard tax credits and payroll charges to estimate annual, monthly and weekly net income.
Irish employment income can be subject to Income Tax, Universal Social Charge (USC) and Pay Related Social Insurance (PRSI). Income Tax is generally charged at 20% within your standard rate band and 40% above it, while tax credits can reduce the final Income Tax payable.
Standard Income Tax rate
20%
Higher Income Tax rate
40%
Single standard rate band
€44,000
USC exemption threshold
€13,000
Enter your income and tax situation, then calculate to see your estimated Income Tax, USC, PRSI and take-home pay.
Income Tax
Ireland uses two main Income Tax rates. Income within the applicable standard rate band is generally taxed at 20%, while income above the band is generally taxed at 40%. Your available tax credits reduce the Income Tax calculated.
| Income Tax band | Rate |
|---|---|
| Income within the applicable standard rate band | 20% |
| Income above the applicable standard rate band | 40% |
Payroll deductions
For many PAYE employees, take-home pay is affected by Income Tax, USC and PRSI. Tax credits can reduce Income Tax, while USC and PRSI are calculated separately.
Income Tax is calculated using the applicable 20% and 40% rates and your available standard rate band.
USC is a separate charge on income with its own exemption threshold, bands and rates.
PRSI contributions help fund Ireland's social insurance system. This calculator models employee Class A PRSI.
Personal, Employee and other qualifying tax credits can reduce your Income Tax liability.
USC is generally charged progressively once your annual USC-liable income exceeds the exemption threshold. Different portions of income are charged at different rates.
| Income band | USC rate |
|---|---|
| First €12,012 | 0.5% |
| Next €16,688 (€12,012 to €28,700) | 2% |
| Next €41,344 (€28,700 to €70,044) | 3% |
| Balance above €70,044 | 8% |
If annual USC-liable income does not exceed €13,000, USC is generally not payable. Reduced USC rates can apply in certain qualifying circumstances.
The calculator starts with gross employment income, estimates Income Tax after applicable tax credits, then calculates USC and employee PRSI. These estimated deductions are subtracted from gross income to determine take-home pay.
Income is divided between the applicable 20% standard rate band and the 40% higher rate.
USC is calculated separately for each earner using the applicable 2026 bands and rates.
Employee Class A PRSI is estimated using weekly earnings and the applicable 2026 contribution rates.
Estimated Income Tax, USC and PRSI are subtracted from gross income to estimate annual, monthly and weekly net pay.
This calculator provides an estimate based on the information entered and the 2026 Irish tax rules modeled by Frontiers Finance. Your actual Income Tax, USC, PRSI and take-home pay may differ. Verify your tax position using your Revenue records and current official guidance.
Official sources
The Income Tax, USC, tax credit and PRSI rules used by this calculator are based on information published by Irish government authorities.
