Salary Calculator Ireland

How this calculator works

Enter your gross salary and choose whether that figure is an annual, monthly or weekly amount. The calculator converts it to an annual figure internally, applies the 2026 PAYE, USC and PRSI rules described below, and then shows the result back in the pay period you selected, along with a comparison table showing annual, monthly and weekly pay side by side.

The figures are estimates for a single PAYE employee on the standard tax credits, paying Class A1 PRSI (the most common class for private and public sector employees). It does not cover joint assessment for married couples or civil partners, self-employed (Class S) income, or additional reliefs such as pension contributions. See Ireland tax rates 2026 for the full rate tables this calculator uses, and the FAQ below for what is and isn't included.

Income tax (PAYE) in Ireland

Ireland uses two income tax rates. For a single person in 2026, the first €44,000 of taxable income is taxed at the standard rate of 20%, and anything above that is taxed at the higher rate of 40%. Tax bands were left unchanged in Budget 2026.

• 20% on income up to €44,000 (single person)
• 40% on income above €44,000
• €2,000 Personal Tax Credit + €2,000 Employee (PAYE) Tax Credit = €4,000 total credit

Once your gross tax is worked out, it's reduced by your tax credits. A single PAYE employee gets the Personal Tax Credit (€2,000) and the Employee (PAYE) Tax Credit (€2,000): a combined €4,000 a year that comes straight off your tax bill, not off your taxable income.

USC (Universal Social Charge) explained

USC is a separate charge on your gross income, calculated independently of PAYE. If your total income for the year is €13,000 or less, you're fully exempt. Above that, USC is charged in four bands for 2026:

• 0.5% on income up to €12,012
• 2% on income from €12,012.01 to €28,700
• 3% on income from €28,700.01 to €70,044
• 8% on income above €70,044

Unlike PAYE, pension contributions to a personal pension or PRSA do not reduce the income USC is charged on. Only contributions to an employer-run occupational pension scheme can reduce your USC bill, and this calculator doesn't model pension contributions at all. See the full 2026 rate tables for a quick-reference version of these bands.

PRSI (Pay Related Social Insurance)

Most employees pay Class A1 PRSI. If you earn €352 or less a week you're exempt entirely, and earnings between €352.01 and €424 a week get a tapered credit that this calculator doesn't model precisely (it only checks the €352 exemption line). Above that, PRSI is a flat percentage of your full gross income, with no upper limit.

The employee PRSI rate for Class A1 is 4.2% until 30 September 2026, rising to 4.35% from 1 October 2026, so your take-home pay will drop slightly from that date even if your salary stays the same. This calculator always uses the current, up-to-date rate; see the data source note under the calculator above for exactly when it was last checked.

Example: two salaries compared

Here's how the numbers work out for two common salary levels, both for a single PAYE employee with no pension contributions (figures below match this calculator exactly; try them yourself above):

Notice that the higher salary pays a noticeably larger share in tax, since €16,000 of it falls into the 40% income tax band, while the lower salary stays entirely within the 20% band. USC, by contrast, only steps up gradually across its four bands. Try your own number in the calculator above, or use the hourly wage calculator if you're paid by the hour rather than an annual salary.

Married couples and joint assessment

This calculator always uses the single-person tax bands, but it's worth knowing how joint assessment works if you're married or in a civil partnership, since it can meaningfully change your household's tax bill. Couples can choose joint assessment, where the standard 20% rate band is widened: €53,000 if only one spouse has income, or up to €88,000 combined if both do (with a limit on how much of the band can be transferred from the lower to the higher earner).

Tax credits work similarly: unused credits and rate band can often be transferred between spouses, which is why two people on the same combined income can end up with quite different total tax bills depending on how that income is split between them, and whether they're assessed jointly or separately. If this applies to you, treat this calculator's single-person result as a rough floor rather than your exact figure. A joint assessment will typically leave a married couple with somewhat higher combined take-home pay than adding together two single-person estimates.

A third example: a higher salary

To show how the gap between gross and net pay keeps widening at higher incomes, here's a third salary level added to the comparison above:

At €80,000, net pay works out to roughly 68.8% of gross, compared to about 85.6% at €35,000 and 74.9% at €60,000 in the earlier examples. That steady decline is the progressive tax system at work: a bigger share of each additional euro earned falls into the 40% income tax band and the 8% top USC band the higher your salary climbs.

What this calculator doesn't cover

To keep the tool simple and accurate for the common case, a few things are deliberately left out rather than guessed at:

• Joint assessment / married-couple tax bands (€53,000 or €88,000 cut-off): this tool always uses the single-person €44,000 band
• Pension contributions and the way they reduce PAYE (and, for employer schemes only, USC and PRSI)
• The tapered PRSI credit for weekly earnings between €352.01 and €424: only the flat €352 exemption line is modelled
• Self-employed (Class S) PRSI, benefit-in-kind, or additional tax reliefs (medical expenses, rent, etc.)

For the full picture of your own tax position, Revenue.ie's own tools or a qualified advisor will always be more accurate than any online estimate. This calculator is meant to give you a fast, realistic ballpark, explained in plain English rather than tax jargon. If you'd like to understand the difference between the two headline numbers on your payslip, read gross vs net salary in Ireland.

Checking this calculator against your own payslip

If a figure here doesn't quite match what your employer actually pays you, a few things are usually the reason rather than a fault in the calculator. First, check that your payslip is showing a full, normal pay period: a first or last month in a job, a period with unpaid leave, or a month with a bonus or overtime payment will all give a different figure than a clean, average month.

Second, your employer may be applying tax credits or a rate band different from the single-person default this calculator assumes, for example if Revenue has issued them a Revenue Payroll Notification with extra credits (such as the Single Person Child Carer Credit or an age-related credit) added on top of the standard Personal Tax Credit and Employee Tax Credit used here. Your Tax Credit Certificate, available through Revenue's myAccount service, shows exactly which credits and rate band your employer has been told to apply, and is the most reliable way to explain a small mismatch.

Finally, if you're new to a job and haven't yet given your employer your PPS number or a Revenue Payroll Notification, you may be on emergency tax, which applies a higher rate temporarily until your correct tax details are set up. That situation is outside the scope of this calculator, which always assumes standard tax credits are already in place.