Tax credits
Estimates assume the standard annual tax credit of €4,000.00, made up of the personal credit and the employee credit. One tax credit is equal to €1.00 and is deducted from the tax due. You can change it in Advanced options.
Tax year 2026
Irish salary calculator
See exactly what you keep after PAYE, PRSI and USC, broken down across every pay period.
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GrossTake-home
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Enter your salary to see your take-home pay
You'll get a full breakdown of PAYE, PRSI and USC across yearly, monthly, weekly and daily pay, plus charts of where it all goes.
Summary
Your yearly take-home pay
€0.00
From a yearly gross of €0.00
- You keep
- 0.0%
- Effective rate
- 0.0%
- Tax per year
- €0.00
- Gross per year
- €0.00
Where your money goes
Every euro of your gross pay, split between what you keep and each tax.
Full breakdown
All four pay periods, side by side.
| Yearly | Monthly | Weekly | Daily | |
|---|---|---|---|---|
| Gross pay | n/a | n/a | n/a | n/a |
| PAYE | n/a | n/a | n/a | n/a |
| PRSI | n/a | n/a | n/a | n/a |
| USC | n/a | n/a | n/a | n/a |
| Total deductions | n/a | n/a | n/a | n/a |
| Net pay | n/a | n/a | n/a | n/a |
Show these figures as a table Hide the table
| Gross | Net pay | Effective rate | Marginal rate |
|---|
| Pay rise | You take home | You keep |
|---|
How Irish tax on your salary is worked out
The rules behind the figures above, for the 2026 tax year.
PAYE
Pay As You Earn
Income tax is charged at 20% on the first €44,000.00 you earn, and 40% on everything above that. Your tax credits are then subtracted from the total, which is why a low salary can pay no income tax at all.
USC
Universal Social Charge
USC is a separate charge on your gross income, before pension relief. If you earn less than €13,000.00 a year you are exempt from it entirely. Above that threshold it applies to your whole income, across these bands:
| Band | Rate |
|---|---|
| €0.00 to €12,012.00 | 0.5% |
| €12,012.00 to €28,700.00 | 2% |
| €28,700.00 to €70,044.00 | 3% |
| Above €70,044.00 | 8% |
PRSI
Pay Related Social Insurance
PRSI is worked out weekly, at 4.2% of your gross pay. Earn below €352.01 in a week and you pay none. Between that and €424.00 a tapered credit of up to €12.00 reduces the bill, shrinking by one sixth of whatever you earn over the exemption. That taper is why the marginal rate spikes in that range.
| Earnings over €352.01 | €377 − €352.01 | €24.99 |
|---|---|---|
| Divided by 6 | €24.99 ÷ 6 | €4.17 |
| PRSI credit | €12 − €4.17 | €7.83 |
| Basic PRSI charge | €377 × 4.2% | €15.83 |
| PRSI payable | €15.83 − €7.83 | €8.00 |
Common questions
Figures below are calculated with the same engine as the calculator.
What is the take-home pay on €40,000 in Ireland?
On a gross salary of €40,000 a year, take-home pay is about €33,587.18 a year, or €2,798.93 a month. That is after €4,000.00 of PAYE, €1,680.00 of PRSI and €732.82 of USC, assuming the standard €4,000 in tax credits and no pension contribution.
What is the take-home pay on €60,000 in Ireland?
A gross salary of €60,000 leaves roughly €44,947.18 a year, or €3,745.60 a month, on standard credits. The effective tax rate is about 25.1%, higher than at €40,000 because earnings above €44,000.00 are taxed at the higher 40% rate.
How much income tax do you pay in Ireland?
PAYE is charged at 20% on the first €44,000.00 for a single person, and 40% on anything above that. Tax credits are then deducted from the result, so the standard €4,000 of credits cancels the first €4,000 of income tax due.
What are the USC rates for 2026?
For 2026, USC is 0.5% on income up to €12,012.00, 2% up to €28,700.00, 3% up to €70,044.00, and 8% above that. Anyone earning under €13,000.00 a year pays no USC at all.
How much PRSI do employees pay in Ireland?
Class A employees pay 4.2% of gross weekly pay. There is no PRSI below €352.01 a week, and between that and €424.00 a tapered credit of up to €12.00 reduces what you owe.
What is the highest marginal tax rate in Ireland?
The top marginal rate is about 52.2%, which is 40% PAYE plus 8% USC plus 4.2% PRSI. That is what you lose on each additional euro at the top of the scale, not the share of your whole salary, which is always lower.
Does this calculator account for pension contributions?
Yes. Enter a monthly pension contribution under Advanced options and it is deducted before PAYE is calculated, which is what gives pension contributions their tax relief. PRSI and USC are still charged on the full gross, which is how Revenue treats them.
Disclaimer
This calculator gives an estimate based on the standard 2026 tax figures set out above. It does not account for every personal circumstance: marital status, age exemptions, medical insurance relief and many other factors can change what you actually pay. If you need certainty, speak to a qualified financial or tax adviser.