Irish Income Tax Calculator

The Universal Social Charge for 2026 has four bands. Per Budget 2026, the upper limit of the 2% band has been widened to EUR 28,700 (previously EUR 27,382 in 2025):

• 0.5% on the first EUR 12,012
• 2% on EUR 12,013 – EUR 28,700
• 3% on EUR 28,701 – EUR 70,044
• 8% on the balance above EUR 70,044

A 3% surcharge applies to non-PAYE (self-employed) income above EUR 100,000, bringing the top USC rate to 11% on that portion.

You pay no USC if your total income for the year is EUR 13,000 or less. This is a cliff-edge threshold — earning EUR 13,001 means USC applies to the full income at the standard rates, not just the EUR 1 above.

Department of Social Protection payments (e.g. State Pension, Jobseeker's, Maternity Benefit) are also outside the scope of USC, as is income already subject to DIRT.

Yes. A reduced USC rate applies if you hold a full medical card, or are aged 70 or over, and your aggregate annual income is EUR 60,000 or less. The reduced rates are:

• 0.5% on the first EUR 12,012
• 2% on the balance — no 3% or 8% bands apply

Per Budget 2026, the reduced rate for medical card holders has been extended to 31 December 2027. GP-visit cards do not qualify — only full medical cards.

USC is charged on gross income before any tax credits, pension contributions or reliefs. Income tax is reduced by Personal, PAYE and other tax credits — but USC has no such offsets. This means a low earner with substantial credits may pay no income tax yet still pay USC. For most middle earners, USC adds 3–4 percentage points to the effective tax rate. Salary sacrifice into pension reduces income tax and PRSI but, in most cases, not USC.

Class A PRSI for employees is 4.2% of gross earnings from January 2026. Per legislation enacted prior to Budget 2026, the rate increases to 4.35% from 1 October 2026. This is part of a planned series of 0.15% increases (further rises are scheduled for October 2027 and October 2028) intended to support State Pension sustainability.

Some calculators apply a blended annual rate of approximately 4.2375% to reflect the mid-year change.

If your weekly earnings are EUR 352 or less, you pay no employee PRSI in that week. Above EUR 352, the full 4.2% rate applies to all earnings (not just the portion above EUR 352).

A tapered PRSI credit of up to EUR 12 per week applies where weekly earnings fall between EUR 352 and EUR 424, smoothing the cliff-edge above the exemption. PRSI also stops once you reach the State Pension qualifying age (currently 66) and are drawing the State Pension.

Employer PRSI on Class A employees is 11.25% from January 2026, rising to 11.40% from 1 October 2026. A reduced rate of 9% (rising to 9.15% from 1 October 2026) applies where weekly earnings are EUR 552 or less. PRSI is paid by the employer in addition to the employee's gross wage and is not deducted from the employee.

Employer PRSI funds the same Social Insurance Fund as employee PRSI, supporting State Pension, illness, jobseeker, maternity and paternity benefits.

Self-employed individuals pay Class S PRSI on all reckonable income at the same rate as employees: 4.2% from January 2026, rising to 4.35% from 1 October 2026. The minimum annual Class S contribution is EUR 650 (in force from 1 October 2024). Self-employed persons whose total income is below EUR 5,000 per year are not liable for PRSI.

Class S contributions count towards entitlement to State Pension, Maternity/Paternity Benefit, Adoptive Benefit and certain other benefits, but not Jobseeker's Benefit or Illness Benefit.

Per Budget 2026, the main personal tax credits remain unchanged from 2025:

• Personal Tax Credit: EUR 2,000 (single) / EUR 4,000 (married or civil partners)
• Employee (PAYE) Credit: EUR 2,000
• Earned Income Credit: EUR 2,000 (self-employed and proprietary directors)
• Single Person Child Carer Credit: EUR 1,900
• Home Carer Credit: EUR 1,950
• Age Tax Credit: EUR 245 (single) / EUR 490 (married), age 65+

Tax credits reduce the income tax bill euro for euro after gross tax has been calculated.

The Rent Tax Credit was extended in Budget 2026 to run until 31 December 2028 and is calculated as 20% of qualifying rent paid, up to a maximum credit of:

• EUR 1,000 per single person
• EUR 2,000 for jointly assessed couples

The property must be the principal private residence (or used by a child for a registered third-level course, including approved "digs" arrangements). The landlord must be registered with the Residential Tenancies Board where applicable, and the tenant must not be receiving certain housing supports. Claim through myAccount on revenue.ie.

The Home Carer Tax Credit is EUR 1,950 for jointly assessed married couples or civil partners where one spouse cares at home for a dependent (a child for whom Child Benefit is payable, a person aged 65+, or a person with a disability).

The full credit applies where the carer's own income is EUR 7,200 or less. A reduced credit applies where the carer earns between EUR 7,200 and EUR 10,400. The credit cannot be claimed alongside the increased standard rate band for two incomes — couples should claim whichever is more beneficial.

Yes. Tax relief on qualifying health expenses is given at the standard rate of 20% through Form 12 or your annual Form 11. Qualifying expenses include GP fees, prescribed medicines, hospital charges, certain dental treatments (non-routine, claimed via Form Med 2), maternity care, and approved psychotherapy.

Expenses recovered from health insurance, the HSE or a state body are not eligible. Receipts must be retained for six years. Nursing-home fees attract relief at the marginal rate (20% or 40%) rather than 20%.

Tax relief on pension contributions is given at your marginal rate (20% or 40%) up to age-based percentage limits applied to net relevant earnings:

• Under 30: 15%
• 30 – 39: 20%
• 40 – 49: 25%
• 50 – 54: 30%
• 55 – 59: 35%
• 60 and over: 40%

The earnings cap for relief is EUR 115,000 per year. The Standard Fund Threshold (lifetime cap on tax-relieved pension fund value) is EUR 2.2 million. The maximum tax-free retirement lump sum remains EUR 200,000.

Most PAYE-only employees do not need to file a return — Revenue calculates a Statement of Liability automatically. You must file if you have:

• Self-employment or rental income
• Foreign income or proprietary directorship
• Investment income above EUR 5,000
• Significant non-PAYE income or capital gains

Filing deadlines for the 2026 tax year (filed in 2027) are:

• 31 October 2027: paper Form 11 / 12 and balance of tax
• Mid-November 2027: ROS-extended deadline for online filers who pay and file electronically

The Auto-Enrolment retirement savings system, branded My Future Fund, launched on 1 January 2026. Employers must automatically enrol employees who meet all of:

• Aged between 23 and 60
• Earning EUR 20,000 or more per year
• Not already in an occupational pension scheme

Initial contributions are 1.5% employee, 1.5% employer, plus a State top-up. Rates step up over the first ten years. Members can opt out after a six-month vesting period; opted-out members are automatically re-enrolled every two years if still eligible.

Yes — you can claim Revenue refunds for the previous four tax years. For example, in 2026 you can review and claim for 2022, 2023, 2024 and 2025. Common reasons include unclaimed medical expenses, missed Rent Tax Credit, flat-rate work expenses, tuition fees relief, or incorrect tax credits.

Use Revenue's myAccount portal to file a Statement of Liability request for prior years; refunds are paid directly to your bank account, typically within five working days of the assessment.