How take-home pay is worked out in Ireland

Three deductions come off an Irish employee’s pay: income tax, the Universal Social Charge (USC) and PRSI (pay-related social insurance). Your employer takes them through PAYE, using the tax credits and rate band Revenue gives them on your tax credit certificate.

2026 rates

Deduction	How it works in 2026
Income tax	20% on income up to €44,000 for a single person (€53,000 for a married couple with one income), 40% above. Then tax credits are taken off.
Tax credits	€2,000 personal credit (€4,000 for a married couple) plus the €2,000 employee (PAYE) credit.
USC	0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344 and 8% on the rest. Nothing is due if total income is €13,000 or less.
PRSI (Class A)	4.35% of all earnings from 1 October 2026 (4.2% before). Nothing on weekly pay of €352 or less, and a small credit between €352 and €424.

Budget 2027: what changes from January

Standard rate band: €46,500 for a single person (was €44,000) and €55,500 for a married couple with one income.
Tax credits: the personal and employee credits rise to €2,125 each (€4,250 personal credit for a married couple).
USC: the 2% band now runs to €30,300 (was €28,700).
PRSI: 4.35% until 30 September 2027, then 4.5% from 1 October.
Example: on €50,000, take-home pay rises from €39,592 in 2026 to €40,339 in 2027. Choose 2027 above the calculator to see your own figures.

Example: €50,000 a year

Income tax: 20% of €44,000 is €8,800, plus 40% of €6,000 is €2,400. Take off €4,000 of credits: €7,200.
USC: €60.06 + €333.76 + €639.00 = €1,032.82.
PRSI: 4.35% of €50,000 = €2,175.
Take-home pay: €39,592.18 a year, or €3,299.35 a month.

Pensions

Contributions to an occupational pension or PRSA get income tax relief at your highest rate, so a 40% taxpayer pays only €60 for every €100 that goes into the pension. USC and PRSI are still charged on the full salary. How much you can contribute with relief depends on your age, from 15% of pay under 30 to 40% at 60 and over, on earnings up to €115,000.

What the calculator leaves out

Other tax credits, such as the rent tax credit, single person child carer credit or home carer credit. Check yours in myAccount on revenue.ie.
Reduced USC for medical card holders aged 70 or over, and non-PAYE income such as rental profits.
Couples where both partners earn, who can share a bigger rate band (up to €88,000).

Budget 2027, announced on 6 October 2026, changes some of these figures from January 2027. We’ll update the calculator for the new tax year. See common salaries and hourly rates after tax in Ireland.

Common salaries after tax

Hourly pay after tax

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