paycalc·euEU salary & tax calculators · 2026

Ireland net salary calculator 2026

Work out your take-home pay in Ireland under PAYE for 2026. The calculator deducts income tax (20% up to the standard-rate cut-off point of €44,000 for a single person, 40% above, less your Personal and Employee tax credits), the Universal Social Charge (USC) by band, and PRSI (Class A, 4.2%). All rates and thresholds come from Revenue.ie and Budget 2026.

Net / year€37,010.30from €45,000.00 gross
Gross salary€45,000.00
Income tax (PAYE)-€5,200.00
Universal Social Charge (USC)-€882.82
Net pay (take-home)€37,010.30

Effective deduction rate 17.8 % · of which income tax 11.6 %

Dataset last reviewed 2026-07-18 · tax year 2026 · 33 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

  1. Charge income tax on your gross pay: 20% on income up to your standard-rate cut-off point (SRCOP) — €44,000 for a single person, €53,000 for a married one-earner couple — and 40% on the balance above it.
  2. Subtract your tax credits from that gross tax. A single PAYE employee has a Personal Tax Credit of €2,000 plus the Employee (PAYE) Tax Credit of €2,000; a married one-earner couple has a €4,000 Personal credit. Credits reduce the tax due, not the income; the result cannot go below zero.
  3. Add the Universal Social Charge (USC), calculated by band on gross income: 0.5% up to €12,012, 2% from €12,012 to €28,700, 3% from €28,700 to €70,044, and 8% above €70,044. If total income is €13,000 or less there is no USC at all.
  4. Add PRSI (Class A) at 4.2% of earnings when weekly pay is above €352. Between €352.01 and €424 per week a tapered credit (up to €12/week) reduces the charge; at or below €352/week the employee pays no PRSI.
  5. Take-home pay equals gross salary minus income tax, minus USC, minus PRSI. Figures are computed on an annual basis and divided by 12 for the monthly view, matching Revenue's annual reconciliation.

FAQ

Why are my tax credits subtracted from the tax rather than my income?

In Ireland income tax is charged on gross income first (20% up to the cut-off point, 40% above), and tax credits are then deducted from that calculated tax. A single PAYE worker's €4,000 of credits (Personal €2,000 + PAYE €2,000) means the first €20,000 of income effectively bears no income tax, because €20,000 × 20% = €4,000 is exactly cancelled by the credits.

What is the standard-rate cut-off point (SRCOP)?

It is the amount of income taxed at the 20% standard rate before the 40% higher rate applies. For 2026 it is €44,000 for a single person and €53,000 for a married one-earner couple. A married two-earner couple can have up to €35,000 extra at 20%, limited to the lower earner's income and not transferable between spouses. Budget 2026 left these unchanged.

Is USC the same as PRSI?

No. Both are separate from income tax. USC (Universal Social Charge) is a charge on gross income by band (0.5% to 8%), with an exemption if total income is €13,000 or less. PRSI (Pay Related Social Insurance) is a social-insurance contribution — 4.2% Class A for employees in 2026 — that builds entitlement to State benefits and pension.

Do the reduced USC rates apply to me?

The reduced USC rates (0.5% then 2% only) apply if you hold a full medical card or are aged 70 or over AND your total income is €60,000 or less. Above €60,000, or without a qualifying card, the standard bands apply in full. Tick the reduced-USC option only if you meet these conditions.

Will PRSI change during 2026?

Yes — all PRSI rates rise by 0.15% from 1 October 2026, so the employee Class A rate moves from 4.2% to 4.35% for the final quarter. This calculator uses the 4.2% rate that applies for most of the year; your exact full-year figure may be marginally higher.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 33 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

12 sources
  • Revenue Commissioners — Revenue.ie — Tax rates, bands and reliefs (2026)
  • Citizens Information — Standard rate cut-off point 2026 — single/widowed no children €44,000
  • Revenue Commissioners — USC exemption — total income ≤ €13,000 exempt
  • Citizens Information — USC 2026 — 2% band ceiling raised to €28,700 (from €27,382)
  • Revenue Commissioners — USC self-employed surcharge — 3% on non-PAYE income over €100,000
  • Department of Social Protection — PRSI 2026 Contribution Rates and User Guide (SW14), p.2: 'Class A employee PRSI is calculated at 4.2% until 30 September 2026 (4.35% from 1 October 2026) of gross weekly earnings.'
  • Derived from DSP SW14 (2026 Contribution Rates and User Guide) (derived) — Weighted average of prsi.class_a.rate_jan_sep (4.20%, 9/12 of 2026) and prsi.class_a.rate_oct_dec (4.35%, 3/12 of 2026): 0.75 x 0.042 + 0.25 x 0.0435 = 0.042375
  • Citizens Information — PRSI Class A — no employee PRSI if weekly earnings ≤ €352
  • Citizens Information — Class S minimum annual PRSI contribution €650
  • Revenue Commissioners — Ireland VAT standard rate 23%
  • Revenue Commissioners — Ireland VAT reduced rate 13.5% (hotels, construction, fuels)
  • Revenue Commissioners — Ireland VAT second reduced rate 9% (gas, electricity, catering/hairdressing from 1 Jul 2026)

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Ireland tax guides

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