Take Home Pay Calculator Ireland 2026

Three deductions come off an Irish payslip: income tax under PAYE, the Universal Social Charge and PRSI. Your employer works them out from the Revenue Payroll Notification it gets for you, and they are calculated separately, so a change in one does not move the others.

Income tax. The first slice of your income is taxed at 20% and the rest at 40%. Where the 40% rate starts is your standard rate cut-off point: €44,000 for a single person in 2026. Revenue then takes your tax credits off the result. A single PAYE worker gets €4,000: €2,000 for the Single Person credit and €2,000 for the Employee Tax Credit. On €50,000 that means €8,800 at 20% plus €2,400 at 40%, minus €4,000, which leaves €7,200.

USC. If your income is over €13,000, USC is charged on all of it at 0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344 and 8% above €70,044. Budget 2026 widened the 2% band, so the same salary pays slightly less USC than in 2025. Credits do not reduce USC. If you are 70 or over, or hold a full medical card, and earn €60,000 or less, you pay 2% at most.

PRSI. Most employees pay Class A on every euro once weekly pay goes over €352. Between €352.01 and €424 a week a small PRSI credit softens the charge. There is no upper limit, which is why PRSI keeps climbing in the table above while USC levels off at 8%.

The Class A employee rate rose from 4.2% to 4.35% on 1 October 2026, a year after it went from 4.1% to 4.2%. The calculator uses 4.35% by default because that is the rate on every payslip from October on. Switch to 4.2% to check a payslip from January to September.

On €50,000 the yearly PRSI bill moves from €2,099.76 to €2,175.16. That is €6.28 a month less in your pocket. Your employer's share went up at the same time, but that does not touch your payslip.

Married couples and civil partners who are jointly assessed share a bigger 20% band and a €4,000 Married credit. With one income of €60,000 the couple keeps €48,657 a year, compared with €44,857 for a single person on the same salary.

Where both work, the band grows by up to €35,000, but that extra slice can only be used against the lower earner's pay. A couple on €60,000 and €40,000 takes home €79,185 between them. Choose "Married, both earning" above to see the household figure.

A single parent who qualifies for the Single Person Child Carer Credit gets an extra €1,900 credit and a €48,000 band. On €40,000 that leaves €35,427 a year, €1,900 more than a single person without children.

Buying a home next? The mortgage calculator shows how much you can borrow on this salary, and the Help to Buy calculator turns the income tax you have paid into a deposit refund.