Ireland income tax calculator: calculate PAYE, USC, and PRSI

Ireland PAYE / USC / PRSI

Tax year 2026 estimate

All results are estimates and rounded to 2 decimals.

Common scenarios (presets)Filing statusGross annual income (€)

Total taxable employment income before deductions.

Total tax credits (€)

Typical PAYE employee total credits: €3,750 (personal + PAYE).

Reduced USC (age 70+ or medical card)

Applies reduced USC rates if income is at or below €60,000.

Include PRSI

Employee PRSI is estimated at 4% above the annual threshold.

Estimated net pay

36.245,38 €

Monthly: 3020,45 €

Gross income45.000,00 €

Standard rate band42.000,00 €

Income tax before credits9600,00 €

Tax credits3750,00 €

Income tax after credits5850,00 €

USC1104,62 €

PRSI1800,00 €

Total tax8754,62 €

Effective tax rate19,45 %

Income tax breakdown

20% on 42.000,00 €8400,00 €

40% on 3000,00 €1200,00 €

USC breakdown

0.5% on 12.012,00 €60,06 €

2.0% on 13.748,00 €274,96 €

4.0% on 19.240,00 €769,60 €

8.0% on 0,00 €0,00 €

PAYE payroll calculations can vary by tax code, pay frequency, and additional credits or deductions. Use this estimate as a guide and confirm with Revenue guidance for your situation.

Examples

Single employee

Gross €45,000, credits €3,750 → estimate PAYE, USC, PRSI and net pay.

Higher income

Gross €95,000, credits €3,750 → higher rate applies above the standard band.

Ireland employees typically pay Income Tax (PAYE), Universal Social Charge (USC) and PRSI. Income tax is 20% up to your Standard Rate Cut-Off Point (SRCOP) and 40% above. Your tax credits reduce your income tax but not USC/PRSI. USC is charged on most income once you exceed the €13,000 exemption threshold, using tiered rates. PRSI for employees is generally 4% above the annual threshold. Use this calculator to estimate your annual and monthly net pay. It’s a simplified model; payroll results can differ based on your exact tax credits, pay frequency, BIK, pension deductions, or Revenue instructions.

FAQs

What taxes does this calculator include?

It includes PAYE income tax, USC, and PRSI for employees.

What is the Standard Rate Cut-Off Point (SRCOP)?

It’s the income level taxed at 20%. Income above that is taxed at 40%.

Do tax credits reduce USC or PRSI?

No. Tax credits reduce income tax only; USC and PRSI are calculated separately.

When is USC exempt?

If your total income is at or below €13,000, USC is usually 0.

Why can my payslip differ from this estimate?

PAYE uses your tax code, pay frequency, and Revenue instructions, and may reflect other deductions or benefits in kind.

Does this include pension contributions or BIK?

No. This is a simplified estimate; add or adjust for deductions and benefits as needed.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for Ireland.

Sources

Revenue.ie: Tax relief charts (Income Tax rates & bands)
https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx
Revenue · Ireland · Accessed: 2026-01-28
Standard rate bands and tax credits overview.
Revenue.ie: Universal Social Charge (USC)
https://www.revenue.ie/en/jobs-and-pensions/usc/index.aspx
Revenue · Ireland · Accessed: 2026-01-28
USC rates and exemption threshold.
Revenue.ie: PRSI
https://www.revenue.ie/en/jobs-and-pensions/prsi/index.aspx
Revenue · Ireland · Accessed: 2026-01-28
PRSI rules and employee contribution overview.