Income Tax Calculator Ireland (2026)
Estimate Irish PAYE income tax with the current Revenue bands and the €4,000 of standard credits applied, for a single person. Free, private, and in euro.
How income tax works in Ireland
Ireland keeps its income tax structure unusually simple: just two rates, administered by Revenue. A single person pays the 20% standard rate up to the standard rate cut-off point — €44,000, left unchanged by Budget 2026 — and the 40% higher rate on everything above it. Married couples and civil partners get a wider standard rate band, and one-parent families sit in between. With only one threshold that matters, the question most Irish earners ask is simply whether their next pay rise lands in the 40% band.
The headline rates overstate what people actually pay, because tax credits do the heavy lifting. A typical PAYE employee gets the Personal Tax Credit and the Employee Tax Credit — €2,000 each at current levels — subtracted directly from the tax bill, which is why modest earners pay far less than 20% in practice. Pulling the other way, income tax is only one of three charges on Irish income: the Universal Social Charge (0.5–8%) and PRSI (around 4%) are levied separately and together add roughly 10% at typical salaries.
This calculator applies the two PAYE bands for a single individual and subtracts the two standard credits — the Personal Tax Credit and the Employee Tax Credit, €2,000 each — matching Revenue’s own computation for a single employee with no extra claims. USC, PRSI, the wider married bands, additional credits (rent, home carer, medical expenses), and pension contribution relief are out of scope, so total payroll deductions will be higher than the income tax figure once USC and PRSI are added.
Ireland tax brackets — 2026
| Taxable income (EUR) | Marginal rate |
|---|---|
| 0 € – 44.000 € | 20% |
| Above 44.000 € | 40% |
Primary rebate: 4.000 € (subtracted from the tax owed, creating an effective tax-free threshold). PAYE income tax for a single individual, with the Personal Tax Credit (€2,000) and Employee Tax Credit (€2,000) applied. USC (Universal Social Charge, 0.5–8%) and PRSI (4.2%) are separate charges and add another ~10% at typical incomes — not part of income tax. Married couples and single parents get wider Standard Rate bands and extra credits.
Worked examples
Salary-only estimates under the 2026 brackets, computed with the same formula as the calculator below (standard rebates, credits and automatic deductions applied; no other income or elective deductions).
| Annual salary | Estimated tax | Effective rate | Take-home |
|---|---|---|---|
| 38.000 € | 3.600 € | 9.5% | 34.400 € |
| 60.000 € | 11.200 € | 18.7% | 48.800 € |
| 110.000 € | 31.200 € | 28.4% | 78.800 € |
Frequently asked questions
- What is the standard rate cut-off point in Ireland?
- It is the income level where the 20% standard rate stops and the 40% higher rate begins — €44,000 for a single person, unchanged from 2025 into 2026. Married couples and civil partners get a wider band, particularly with two incomes, and the cut-off has been raised in some recent Budgets, so check the current figure each year. This calculator uses the single person band.
- Does this calculator include my tax credits?
- Yes — the two standard ones. The Personal Tax Credit and the Employee Tax Credit, currently €2,000 each, are subtracted directly from the tax bill, exactly as Revenue applies them for a single PAYE employee. That is why income tax works out to zero on salaries up to €20,000: the €4,000 of credits covers the 20% band tax in full. Additional claimable credits — home carer, rent, medical expenses — are not modelled and would reduce the bill further.
- How much do USC and PRSI add on top of income tax?
- The Universal Social Charge runs from 0.5% to 8% across its own set of bands, and employee PRSI is around 4% — together roughly another 10% of gross pay at typical salaries. They are calculated on different bases from income tax and are not included in this estimate, which covers PAYE income tax only.
- Why is my actual take-home pay different from this estimate?
- This calculator models income tax for a single person — the two bands minus the two standard credits. USC and PRSI push total payroll deductions above the income tax figure; married or civil-partner bands, extra claimable credits, pension contribution relief, and benefit-in-kind are not modelled and mostly pull the real bill down. For the precise figure, Revenue’s own myAccount calculation reflects your personal credits and band.
Source
Brackets last verified: 2026-07-04 — Tiaan Fourie