Irish take-home pay for 2026

The year this page is about

Ireland’s tax year is the calendar year. The figures below are the 2026 rates published by Revenue, with Class A PRSI from the Department of Social Protection. They are not a payslip, and they are not advice. The calculators do the arithmetic and link the pages the numbers came from.

Budget 2027 was announced on 6 October 2026. The Minister set a single-person standard-rate cut-off of €46,500 and said married bands would rise in proportion, along with a €125 increase in the main credits and a higher ceiling on the 2% USC band. A full 2027 rate card, with the married cut-off points written out, is not on those pages yet. This guide stays on 2026 rather than invent the missing numbers.

Income tax and the credits

The first slice of income is taxed at 20%. The rest is taxed at 40%. In 2026 that cut-off is €44,000 for a single person and €53,000 for a married couple or civil partnership with one income. Where both have income, €53,000 is increased by the lower income, and the increase stops at €35,000. Citizens Information’s example is a couple on €57,000 and €37,000: €10,600 plus €1,600 for the first salary, and €7,000 plus €800 for the second, before credits.

Credits come off after that. The personal credit is €2,000, or €4,000 for a married couple. The employee credit is €2,000 for each spouse who is in PAYE employment. A single person on €50,000 therefore has €8,800 at 20% and €2,400 at 40%, which is €11,200, then €4,000 of credits, which leaves €7,200 of income tax.

USC

USC is a separate charge on gross income. If the income is €13,000 or less, the charge is nil. Above that, the standard 2026 rates are 0.5% on the first €12,012, 2% up to €28,700, 3% up to €70,044, and 8% on the rest. Revenue’s example for €50,000 is €1,032.82. The reduced rates for some people over 70, and for some medical-card holders, are not in the calculator.

Class A PRSI

Most private-sector employees pay Class A. At €352 a week or less, the employee pays nothing. Above that, the rate applies to all reckonable pay. It was 4.2% until 30 September 2026 and it is 4.35% from 1 October 2026. A €12 weekly credit tapers off between €352.01 and €424. On a €50,000 salary the October rate is a flat 4.35%, which is €2,175 for the year if you treat the salary as 52 equal weeks at the current rate.

Put next to the income tax and USC above, that €50,000 salary comes to €39,592.18 after the three charges. Handy Yoke’s take-home calculator is the page that adds them up. It assumes a steady salary and the personal and employee credits only.

Pension contributions

An employee’s own pension contribution can reduce income tax, within an age-related percentage of earnings, and only €115,000 of earnings count. Revenue’s example is age 42 and €40,000 of earnings: relief on contributions up to €10,000. There is no relief from USC or PRSI. The pension page works out the cap and the tax saved. The take-home page leaves the contribution out, so the two results are not meant to be added together blindly.

What to open

Use the income tax page if you only want the 20% and 40% and the credits. Use take-home pay when you want USC and PRSI as well. Stamp duty and VAT are separate. There is no Irish equivalent of a UK student loan plan on this site, so that calculator is not here.