Ireland Income Tax Calculator 2026 – Take-Home Pay, USC and PRSI
Work out take-home pay in Ireland for 2026: PAYE income tax with the standard rate band and credits, USC bands and Class A PRSI (4.2% then 4.35% from 1 October 2026), from Revenue rates.
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Income tax rates, bands and credits for 2026
Income up to your standard rate band is taxed at 20% and the rest at 40%. Tax credits are then deducted from the tax: a single employee gets the €2,000 personal credit and the €2,000 employee (PAYE) credit.
| Tax status | Standard rate band (20%) | Personal and employee credits |
|---|---|---|
| Single | €44,000 | €4,000 |
| Single parent | €48,000 | €5,900 |
| Married, one income | €53,000 | €6,000 |
Universal Social Charge (USC) 2026
USC is not due if your total income is €13,000 or less. Above that, every euro is charged in bands.
| Income band | USC rate |
|---|---|
| First €12,012 | 0.5% |
| €12,012.01 to €28,700 | 2% |
| €28,700.01 to €70,044 | 3% |
| Above €70,044 | 8% |
PRSI for employees
Class A employee PRSI is 4.2% until 30 September 2026 and 4.35% from 1 October 2026. Nothing is due on weekly earnings of €352 or less; above that the rate applies to all earnings, with a small tapering credit between €352.01 and €424 a week. The calculator applies each rate for its part of the year.
What this calculator leaves out
It covers one employee with only PAYE income. Two-income couples, pension contributions, rent and medical credits, benefits in kind and the reduced USC rates for medical-card holders and people over 70 are not modelled.
Frequently asked questions
How much tax do I pay on €50,000 in Ireland?
For a single PAYE employee in 2026: income tax of €7,200 (20% of €44,000 plus 40% of €6,000, less €4,000 of credits), USC of €1,032.82 and PRSI of about €2,118.75 (4.2% until September, 4.35% from October), leaving take-home pay of about €39,648 a year.
What is the standard rate band for 2026?
€44,000 for a single person, €48,000 for a one-parent family and €53,000 for a married couple with one income. A two-income couple can increase it by the lower of €35,000 or the second income.
What are the USC rates for 2026?
0.5% on the first €12,012, 2% on the next €16,688, 3% up to €70,044 and 8% above, once income exceeds €13,000.
Why does PRSI change in October 2026?
The Social Welfare (Miscellaneous Provisions) Act 2024 raises Class A PRSI in steps each October: to 4.2% in 2025, 4.35% in 2026, 4.5% in 2027 and 4.7% in 2028.
Are tax credits refundable?
No. Credits reduce income tax to zero at most; they do not reduce USC or PRSI and are not paid out.
Sources
- Tax rates, bands and reliefs (2026) — Revenue (revenue.ie)
- Standard rates and thresholds of USC — Revenue (revenue.ie)
- Universal Social Charge (USC) - Overview (EUR 13,000 exemption) — Revenue (revenue.ie)
- Reduced rates of USC — Revenue (revenue.ie)
- Other rates of USC (3% non-PAYE surcharge) — Revenue (revenue.ie)
- Budget 2026 summary leaflet — Revenue (revenue.ie)
- Social Welfare (Miscellaneous Provisions) Act 2024 (No. 24 of 2024), s.3 and Table — Houses of the Oireachtas
- Social Welfare Consolidation Act 2005, s.13 (revised, updated to 21 Jan 2026) — Law Reform Commission - Revised Acts
- Social Welfare and Automatic Enrolment Retirement Savings System (Amendment) Act 2025 (No. 19 of 2025) - employer threshold EUR 552 from 1 Jan 2026 — Houses of the Oireachtas
- PwC Worldwide Tax Summaries (authoritative) - Ireland - Individual - Other taxes (PRSI 2026 table) — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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