Ireland Income Tax Calculator
This calculator estimates Irish income tax, PRSI, and the Universal Social Charge (USC) for the 2025 tax year. Calculations apply Revenue’s standard and higher rate bands, current PRSI Class A rates, and USC thresholds.
Enter Your Income
Input annual income in EUR, civil status, and pay frequency.
Select Tax Details
Choose tax credit category and any applicable allowances or relief options.
Review the Breakdown
PAYE, PRSI, USC, and net income update automatically.
Ireland Income Tax Calculator
2026 Revenue rates · Income Tax · USC · PRSI · Tax Credits · Pension
Payslip
ANNUALAnnual tax summary
A plain-English read of where every euro of your gross salary lands — using Revenue.ie 2026 income tax bands, Universal Social Charge, Class A PRSI, tax credits, and any pension contributions.
Income tax bands · Single · 2026
Ireland uses two income tax rates — 20% standard rate and 40% higher rate. Where your income falls relative to the band determines marginal liability before USC and PRSI.
| Taxable Income | Rate | Cumulative tax at top of band |
|---|
USC & PRSI breakdown
USC and PRSI are deducted on top of income tax. USC is charged on gross income with no credits offset; PRSI is a social-insurance contribution that funds State Pension, Jobseeker's, Maternity Benefit and others.
| USC Band | Income Range | Rate | USC on this band |
|---|
Where your tax goes — Budget 2026
Approximate allocation of your EUR 10,833 in Income Tax, USC and PRSI, based on Department of Finance Budget 2026 expenditure proportions.
Ireland Tax Rates Reference
Revenue-confirmed Irish tax rates and thresholds for the 2026 tax year (1 January 2026 – 31 December 2026), including income tax bands by personal status, Universal Social Charge (USC) bands updated by Budget 2026, Class A Pay Related Social Insurance (PRSI), main personal tax credits, pension contribution allowances, and Capital Gains Tax. All figures sourced from official Revenue Commissioners, gov.ie and Citizens Information data.
Income Tax Bands · 2026 (Unchanged from 2025)
Ireland operates a two-rate income tax system. The standard rate of 20% applies to taxable income up to the standard rate cut-off point; the 40% higher rate applies to the balance. Per Budget 2026, the Minister confirmed that bands and rates remain unchanged from 2025.
| Personal Status | Standard Rate Band (20%) | Higher Rate (40%) |
|---|---|---|
| Single / Widowed | EUR 44,000 | Balance above EUR 44,000 |
| Single Parent (SPCCC) | EUR 48,000 | Balance above EUR 48,000 |
| Married, One Income | EUR 53,000 | Balance above EUR 53,000 |
| Married, Two Incomes | Up to EUR 88,000 combined* | Balance above combined band |
*The increase from EUR 53,000 to EUR 88,000 for two-income couples is capped at the lower of EUR 35,000 or the income of the lower earner. Maximum band is EUR 44,000 per spouse. Unused band cannot be transferred between spouses if both earn above EUR 44,000.
USC · 2026
Universal Social Charge on gross income. Exempt below EUR 13,000 total income.
PRSI Class A · 2026
Pay Related Social Insurance on gross earnings. Exempt at or below EUR 352/week.
Main Tax Credits · 2026
Per Budget 2026, main credits remain at 2025 levels. Credits reduce tax bill euro for euro.
Universal Social Charge · Detail · 2026
USC applies to gross income with no offset for tax credits. Per Budget 2026, the upper limit of the 2% band has been widened to EUR 28,700 (previously EUR 27,382 in 2025) to absorb the minimum wage increase from EUR 13.50 to EUR 14.15 per hour.
Standard Rates
| Income | Rate |
|---|---|
| EUR 0 – 12,012 | 0.5% |
| EUR 12,013 – 28,700 | 2% |
| EUR 28,701 – 70,044 | 3% |
| Above EUR 70,044 | 8% |
| Self-emp. above EUR 100k | +3% surcharge |
Reduced Rates (Med. Card / 70+)
| Income | Rate |
|---|---|
| EUR 0 – 12,012 | 0.5% |
| Balance up to EUR 60,000 | 2% |
| Reduced rates apply to full medical card holders or persons aged 70+ with aggregate income ≤ EUR 60,000. Extended to 31 Dec 2027 per Budget 2026. | |
Exemption: No USC if total income is EUR 13,000 or less (cliff-edge — once exceeded, USC applies to full income at standard rates). Department of Social Protection payments and DIRT-taxed deposit interest are outside the scope of USC.
PRSI Class A · Detail · 2026
Pay Related Social Insurance funds the State Pension and other social-insurance benefits via the Social Insurance Fund. A 0.15% increase to both employee and employer rates takes effect from 1 October 2026, with further 0.15% rises legislated for October 2027 and a 0.20% rise for October 2028.
Employee Class A (PAYE)
| Earnings | Rate |
|---|---|
| Weekly ≤ EUR 352 | Exempt |
| Weekly EUR 352 – 424 | 4.2% less tapered credit (max EUR 12/wk) |
| Weekly above EUR 424 (Jan – Sep) | 4.2% |
| Weekly above EUR 424 (from 1 Oct) | 4.35% |
Self-Employed Class S
| Income | Rate |
|---|---|
| Annual income < EUR 5,000 | Not liable |
| Annual income ≥ EUR 5,000 (Jan – Sep) | 4.2% |
| Annual income ≥ EUR 5,000 (from 1 Oct) | 4.35% |
| Minimum annual contribution | EUR 650 |
Employer PRSI is paid in addition to the employee's gross wage at 11.25% Class A from January 2026 (rising to 11.40% from 1 October 2026). A reduced employer rate of 9.15% (rising to 9.30%) applies where weekly earnings are EUR 441 or less. PRSI ceases on reaching State Pension age (currently 66).
Tax Credits · 2026 (Per Budget 2026)
Tax credits reduce the income tax bill euro for euro after gross tax has been calculated. Most credits are unchanged from 2025 — Budget 2026 maintained personal, PAYE, Earned Income, Home Carer, SPCCC, Incapacitated Child, Dependent Relative, and Blind credits at 2025 levels.
| Tax Credit | Amount 2026 | Notes |
|---|---|---|
| Personal (single) | EUR 2,000 | Standard credit for single individuals |
| Personal (married / civil partner) | EUR 4,000 | Jointly assessed couples |
| Employee (PAYE) Credit | EUR 2,000 | Available to PAYE earners |
| Earned Income Credit | EUR 2,000 | Self-employed and proprietary directors |
| Single Person Child Carer Credit | EUR 1,900 | Plus EUR 4,000 increased standard rate band |
| Home Carer Credit | EUR 1,950 (max) | Carer income ≤ EUR 7,200 for full credit |
| Age Tax Credit (single, 65+) | EUR 245 | Automatic with date of birth on record |
| Age Tax Credit (married, 65+) | EUR 490 | Both spouses 65+ for full credit |
| Incapacitated Child Credit | EUR 3,800 | Per qualifying child |
| Dependent Relative Credit | EUR 305 | Relative income limit EUR 18,028 |
| Blind Person's Credit (single) | EUR 1,950 | EUR 3,900 if both spouses blind |
| Rent Tax Credit (single) | EUR 1,000 (max) | 20% of rent paid; extended to end 2028 |
| Rent Tax Credit (jointly assessed) | EUR 2,000 (max) | Up to EUR 2,000 combined for couples |
| Mortgage Interest Tax Credit | EUR 625 (max) | Final year (2026); reduced from EUR 1,250 in 2025 |
Pension Tax Relief & Auto-Enrolment · 2026
Tax relief on pension contributions is given at the individual's marginal rate (20% or 40%) up to age-based percentage limits, applied to net relevant earnings. The earnings cap for relief is EUR 115,000 per year. Auto-Enrolment ("My Future Fund") launched on 1 January 2026.
Pension Contribution Limits
| Age | Max % of Earnings |
|---|---|
| Under 30 | 15% |
| 30 – 39 | 20% |
| 40 – 49 | 25% |
| 50 – 54 | 30% |
| 55 – 59 | 35% |
| 60 and over | 40% |
Other Pension Limits
| Item | Limit |
|---|---|
| Earnings cap for relief | EUR 115,000 |
| Standard Fund Threshold | EUR 2.2 million |
| Tax-free retirement lump sum | EUR 200,000 |
| Auto-Enrolment (2026) | 1.5% + 1.5% + State top-up |
| AE eligibility | Aged 23–60, earning EUR 20,000+, no existing pension |
Other Tax Rates · 2026
Capital Gains Tax
| Type | Rate |
|---|---|
| Standard CGT Rate | 33% |
| Annual Exemption | EUR 1,270 |
| Revised Entrepreneur Relief (lifetime) | 10% on first EUR 1.5m |
Other Taxes
| Tax | Rate |
|---|---|
| DIRT (deposit interest) | 33% |
| Investment funds / ETFs | 38% (reduced from 41% from 1 Jan 2026) |
| Dividend Withholding Tax | 25% |
| Corporation Tax (trading) | 12.5% |
Ireland Tax News & Updates
Recent tax legislation, Revenue compliance updates, and policy changes affecting Irish taxpayers — sourced from official channels including Revenue Commissioners, Department of Finance, gov.ie, Citizens Information, and Budget 2026 publications.
Frequently Asked Questions
Common questions about Irish income tax, USC, PRSI, tax credits and pension contributions — answers verified against official Revenue.ie, gov.ie and Citizens Information sources for the 2026 tax year.
Important Disclaimer
For educational and informational purposes only. This calculator produces estimates based on the inputs provided and Revenue Commissioners 2026 income tax thresholds (1 January 2026 to 31 December 2026). Per Budget 2026, the standard rate band remains EUR 44,000 (single), EUR 53,000 (married, one income), and up to EUR 88,000 (married, two incomes), with a 20% standard rate and 40% higher rate. The Universal Social Charge (USC) applies at 0.5% / 2% / 3% / 8% across four bands, with the 2% upper limit widened to EUR 28,700 from 1 January 2026 and a EUR 13,000 exemption threshold. Class A Pay Related Social Insurance (PRSI) is 4.2% from January, rising to 4.35% from 1 October 2026, with weekly earnings up to EUR 352 exempt. Tax credits used reflect Revenue 2026 figures: Personal EUR 2,000, PAYE/Employee EUR 2,000, Earned Income EUR 2,000, Home Carer EUR 1,950, Single Person Child Carer Credit EUR 1,900, and Rent Tax Credit EUR 1,000 (single) or EUR 2,000 (jointly assessed).
No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (Revenue Commissioners, Department of Finance, gov.ie, Citizens Information, CSO), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Rates, bands, credits, USC thresholds, and PRSI rules change frequently — figures shown may be out of date, and individual circumstances including residency status, jointly assessed band transfers, medical card status, age-related reliefs, salary sacrifice, BIK arrangements, Auto-Enrolment My Future Fund participation, and income types not captured by the inputs may materially affect actual tax obligations.
Not financial advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Results do not constitute financial, tax, or legal advice and use of this calculator does not create an advisory relationship. Before acting on any figure shown, obtain personal advice from a chartered accountant (Chartered Accountants Ireland), a Qualified Financial Adviser (QFA), or seek formal computation directly via Revenue's myAccount and MyEnquiries service at revenue.ie.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with the relevant authority before relying on them. Use of this calculator is subject to our Terms of Use.
More Powerful Calculators
Mortgage Calculator
Estimate Irish mortgage repayments using Central Bank of Ireland LTI and LTV rules. Compare first-time buyer and second-time buyer scenarios in EUR.
Inflation Calculator
See how inflation affects the real value of your income and savings over time, based on historical CPI data.
Car Loan Calculator
Estimate monthly repayments for a vehicle purchase based on loan amount, interest rate, and loan term.
Compound Interest Calculator
Estimate compound interest on EUR savings and investments in Ireland. Reference rates from the Central Bank of Ireland, ECB, and Revenue.
Enjoying Money Snap?
This calculator is 100% free to use. Get started now or share it with friends who might find it helpful!