Irish money
Irish take-home pay calculator 2026
Income tax, USC and Class A PRSI for a steady PAYE salary.
How to use it
- Choose single, married with one income, or married with two incomes. Civil partners use the same bands.
- Enter the yearly salary before tax. For two incomes, enter both.
- Leave the PRSI rate on the one in force now, or switch back to the rate that applied until 30 September 2026.
What is taken off the salary
Income tax for 2026 is 20% up to the standard-rate cut-off and 40% after that. A single person has a €44,000 cut-off. A married couple with one income has €53,000. With two incomes, the couple’s cut-off is €53,000 plus the lower income, and that extra slice stops at €35,000.
The personal tax credit and the employee (PAYE) tax credit come off the tax after it is worked out. They cannot turn the tax into a refund. USC is charged on the gross salary, and Class A PRSI is charged on it as well. A pension contribution is not taken off on this page.
The two PRSI rates in 2026
Class A employee PRSI is nil at €352 a week or less. Above that it is a percentage of all the pay. From 1 October 2026 the percentage is 4.35%. From January to the end of September it was 4.2%. The page defaults to 4.35%, because that is the rate in force after 1 October 2026.
Between €352.01 and €424 a week, a €12 credit reduces the weekly charge. The credit tapers away as pay rises, and it is gone once weekly pay passes €424. The year figure assumes 52 equal weeks. A real payslip uses the week or month you were actually paid.
A worked salary
A single person on €50,000, with the personal and PAYE credits and the October PRSI rate, pays €7,200 income tax and €1,032.82 USC. PRSI is 4.35% of the salary, €2,175. Take-home pay is €39,592.18. The USC figure is Revenue’s own example for €50,000.
This is an illustration for a steady PAYE salary in 2026. It is not a payslip and it is not advice. It leaves out the medical-card USC rates, the over-70 rates, benefits in kind, and any credit other than the personal and employee credits.
Sources for 2026
- Revenue tax rates, bands and credits for 2026
- Citizens Information: how income tax is calculated
- Revenue: calculating your USC
- PRSI Class A rates
- Revenue: residential stamp duty rates
- Revenue: current VAT rates
- Revenue: pension contribution relief limits
Rates were reviewed on 8 October 2026. Email hello@handyyoke.ie if a figure looks out of date.
Questions
Does this include a pension contribution?
No. Pension relief is on its own page. Revenue gives income tax relief only, within an age limit and a €115,000 earnings cap. USC and PRSI are not reduced.
Why are there two PRSI rates?
The Class A employee rate went from 4.2% to 4.35% on 1 October 2026. Pick the one that matches the part of the year you are looking at. The page opens on 4.35%.
Is this Handy Yoke’s own tax table?
No. The bands, credits, USC and PRSI rates are copied from Revenue, Citizens Information and the Department of Social Protection. The links are under Sources.