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💰 TAX TOOLS · PAYE CALCULATOR

Take-Home Pay Calculator — Ireland 2026

Enter your gross salary and see exactly how much goes to PAYE, USC, and PRSI — and how much lands in your bank account each month. Supports pension contributions, medical card rates, and married couples.

For planning purposes only — confirm exact figures with your accountant or Revenue Commissioners (ROS/myAccount).

Your Details

Reduces income for PAYE only — not USC or PRSI.

Your Results

Net Take-Home
per month
Effective Tax Rate
Marginal Rate

Enter your salary above to see your take-home pay breakdown.

What this calculator does

This tool calculates your net take-home pay as a PAYE employee in Ireland for the 2026 tax year, using the rates and credits introduced in Budget 2026. Enter your gross annual salary and it will show you the exact amount deducted for Income Tax (PAYE), Universal Social Charge (USC), and Pay-Related Social Insurance (PRSI) — and what you actually take home each month, week, or year.

It supports pension contributions (which reduce your PAYE taxable income), the medical card USC rate, three marital status options, and optionally shows employer PRSI so you can see the full cost of employment.

Who it's for: Irish PAYE employees, people considering a pay rise, job-changers comparing offers, HR professionals doing quick salary modelling, or anyone who has ever looked at their payslip and wondered where the money went.

How the calculation works

Irish take-home pay involves three separate deductions calculated independently on your gross salary. Here is the step-by-step logic:

Step 1 — Income Tax (PAYE)

Your taxable income for PAYE is gross salary minus any pension contribution. The 2026 standard rate bands are:

  • Single: 20% on first €44,000; 40% on remainder
  • Married, one income: 20% on first €53,000; 40% on remainder
  • Married, two incomes: 20% on first €88,000; 40% on remainder

Tax credits are then subtracted from the gross tax figure. Every PAYE employee gets:

  • Personal Tax Credit: €1,875
  • Employee Tax Credit: €1,875
  • Total standard credits: €3,750
PAYE = (Min(taxableIncome, cutOff) × 0.20) + (Max(taxableIncome − cutOff, 0) × 0.40) − €3,750

Step 2 — USC

USC is calculated on gross salary (no pension deduction). If your income is €13,000 or less, USC is nil. Otherwise:

USC = (€12,012 × 0.005) + (€15,370 × 0.02) + (€42,662 × 0.04) + (max(gross − €70,044, 0) × 0.08)

Medical card holders with income ≤ €60,000 pay 2% on all income above €12,012 — the 4% and 8% bands do not apply.

Step 3 — PRSI

Employee PRSI (Class A) is 4.1% of gross earnings above €352 per week (€18,304/year). If weekly pay is at or below €352, no PRSI applies that week.

Employee PRSI = Max(gross − €18,304, 0) × 0.041

Step 4 — Net Take-Home

Net = Gross − PAYE − USC − Employee PRSI

Worked examples

Example 1 — Single person, €35,000 salary

No pension, no medical card.

ItemCalculationAmount
Gross Salary€35,000
PAYE @ 20%€35,000 × 20% = €7,000 − €3,750 credits€3,250
USC€60.06 + €307.40 + €309.88 (up to €35k)€677
PRSI @ 4.1%(€35,000 − €18,304) × 4.1%€685
Total Deductions€4,612
Net Take-Home€30,388 / year (€2,532/mo)

Effective rate: 13.2% | Marginal rate: 20% PAYE + ~4% USC + 4.1% PRSI

Example 2 — Single person, €75,000 salary

5% pension contribution (€3,750), no medical card.

ItemCalculationAmount
Gross Salary€75,000
Pension (5%)€75,000 × 5%−€3,750
Taxable for PAYE€75,000 − €3,750€71,250
PAYE(€44,000 × 20%) + (€27,250 × 40%) − €3,750€11,650
USC (on €75,000)€60 + €307 + €1,707 + €393€2,467
PRSI @ 4.1%(€75,000 − €18,304) × 4.1%€2,325
Total Deductions€16,442
Net Take-Home€58,558 / year (€4,880/mo)

Effective rate: 21.9% | Marginal rate: ~52%

Example 3 — Married couple, one income, €120,000 salary

Spouse not working (Home Carer Credit €1,800 applied), no pension, no medical card.

ItemCalculationAmount
Gross Salary€120,000
PAYE(€53,000 × 20%) + (€67,000 × 40%) − €3,750 − €1,800€32,850
USC€60 + €307 + €1,707 + €3,997€6,071
PRSI @ 4.1%(€120,000 − €18,304) × 4.1%€4,170
Total Deductions€43,091
Net Take-Home€76,909 / year (€6,409/mo)

Effective rate: 35.9% | Marginal rate: ~52%

How to interpret your result

Effective tax rate is the most honest measure of your tax burden. It tells you what percentage of every euro you earn actually goes to the Revenue Commissioners across all three charges (PAYE + USC + PRSI combined). A typical single earner on €50,000 will have an effective rate of around 27–29%, despite having a marginal rate closer to 52%.

Marginal rate tells you how much tax you pay on your next euro of income. Once your income exceeds €44,000 (single), your marginal income tax rate jumps to 40%. Add USC at 4% or 8% and PRSI at 4.1%, and a high earner can face a marginal rate of 52% or more. This matters enormously when evaluating a pay rise: a €10,000 rise for a high earner nets only around €4,800.

High Earner Surcharge: Taxpayers with adjusted income over approximately €125,000 may be subject to the high earner restriction limiting the value of certain tax reliefs. If your income is above €100,000, speak with a tax adviser about your full picture.

Common mistakes & pitfalls

  • Confusing gross and net: Job ads quote gross salary. Always calculate your net before comparing offers or budgeting for a mortgage.
  • Assuming pension reduces all taxes: A pension contribution only reduces your PAYE taxable income. USC is charged on your full gross salary. PRSI is also on gross. So pension savings are real but not as large as people sometimes assume.
  • Forgetting the standard rate cut-off increases for married couples: A married couple with one income has a €53,000 band versus €44,000 for a single person — a meaningful saving at higher incomes.
  • Ignoring the medical card USC benefit: If you are eligible for a full medical card and your income is under €60,000, you can save hundreds of euro in USC by ensuring your card is active and declared to Revenue.
  • Not claiming all your credits: Hundreds of millions of euros in tax credits go unclaimed in Ireland every year. Check Revenue's myAccount for credits you may be entitled to, including health expenses (20% relief), tuition fees, and rent tax credit.
  • Comparing to UK take-home: Irish tax rates and thresholds are completely different from UK PAYE. Never apply UK calculators to Irish salaries.

Frequently Asked Questions

For a single person in 2026, the standard rate band is €44,000. Income up to this threshold is taxed at 20%; anything above is taxed at 40%. Married couples with one income have a cut-off of €53,000; married couples where both work can transfer up to €35,000 of the second band, giving a combined potential threshold of €88,000 if both incomes are similar. The standard rate band was increased by €2,000 in Budget 2026 to account for wage inflation.

No. Pension contributions made through a personal pension (PRSA, AVC, or Retirement Annuity Contract) reduce your income for PAYE purposes only. They do not reduce the gross income used to calculate USC or PRSI. If your employer deducts pension contributions via payroll under an occupational scheme, the treatment may differ — ask your payroll department or check your payslip carefully.

USC (Universal Social Charge) is a tax on gross income introduced in 2011. If your total income exceeds €13,000 in 2026, USC applies to all of your income from the first euro. The 2026 rates are: 0.5% on the first €12,012; 2% on €12,013–€27,382; 4% on €27,383–€70,044; and 8% on amounts above €70,044. Medical card holders with income under €60,000 pay a maximum rate of 2% on all income.

For Class A employees, PRSI is 4.1% of gross weekly earnings above €352 per week (approximately €18,304 per year). If your weekly pay is at or below €352, no PRSI is due that week. There is no earnings ceiling for employee PRSI — the 4.1% applies on all earnings above the weekly threshold. Employer PRSI is charged separately at 11.15% and is not deducted from your salary.

All PAYE employees automatically receive the Personal Tax Credit (€1,875) and the Employee Tax Credit (€1,875), totalling €3,750 per year. These reduce your actual tax payable — not the rate — directly. Additional credits available include the Home Carer Credit (€1,800), blind person's credit, incapacitated child credit, and medical/health expenses relief at 20%. You can check and update your credits via Revenue's myAccount portal.

The marginal rate is the rate you pay on your next euro of income — typically 20% or 40% for income tax, plus USC and PRSI on top. The effective rate is your total tax (PAYE + USC + PRSI) as a percentage of gross salary, which is always lower because credits and the lower rate bands reduce the overall burden. A single person on €60,000 might have a marginal rate of around 52% but an effective rate closer to 32–34%.

A full medical card reduces your USC rate. If you hold a full medical card and your income is €60,000 or less, your USC rate is capped at 2% on all income — so you avoid the 4% and 8% bands entirely. For example, a person earning €50,000 with a medical card would pay USC at 2% on income above €12,012, saving approximately €690 per year compared to standard rates. Medical card status has no effect on PAYE or PRSI.

No — bonuses are taxed in exactly the same way as regular salary. Your employer applies PAYE, USC, and PRSI to the bonus in the pay period it is paid. Because bonuses are often paid as a lump sum, payroll software may initially apply a higher rate that is corrected across the year. The Small Benefit Exemption does allow employers to give one non-cash benefit (e.g. a One4All voucher) of up to €1,500 per year tax-free — so ask your employer if this option is available to you.
About Shuppa

Built by a finance professional, for Irish SMEs.

Shuppa's finance tools are built by Gerard Fox — a commercial finance professional with ACCA-level expertise and over a decade operating inside financial planning, budgeting, and operational performance. These tools exist because the right tools for Irish businesses didn't.

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Gerard Fox
Founder, Shuppa · Commercial Finance · ACCA
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