Personal income tax
For a single person without qualifying children, the 2026 standard band is €44,000 at 20%, with the balance at 40%, before tax credits. USC has separate bands and exemptions.
Filing & deadlines
Revenue's calculation guide explains rate bands, tax credits and cumulative PAYE. Check your Revenue Payroll Notification and use the guidance for your own household status.
Business and scope
Corporation Tax distinguishes trading income (12.5%) from non-trading income (25%). These headline rates do not settle international minimum-tax obligations.
Salary and take-home pay calculator
2026: full-year resident aged 18–64, one private-sector Class A employment with 12 monthly payments. Supports single taxpayers, qualifying single-person child carers and jointly assessed married couples where only this employee has income and both spouses are under 65. No other income, benefits in kind, emergency tax, home-carer credit or public-service pension levy.
Annual estimate · 2026
- Annual gross earnings
- €48,000.00
- Employee Class A PRSI
- €2,034.00
- Employee pension saving
- €720.00
- Annual income tax
- €6,400.00
- Universal Social Charge (USC)
- €972.82
- Annual income after tax and payroll deductions
- €37,873.18
- Average per calendar month (annual net ÷ 12)
- €3,156.10
- Employer PRSI + MyFutureFund matching
- €6,138.00
Calculation details
- Tax deductions applied
- €0.00
- Taxable income after allowances
- €48,000.00
| Month | Annual gross earnings | Employee Class A PRSI | Employee pension saving | Employer PRSI + MyFutureFund matching |
|---|---|---|---|---|
| 2026-01 | €4,000.00 | €168.00 | €60.00 | €510.00 |
| 2026-02 | €4,000.00 | €168.00 | €60.00 | €510.00 |
| 2026-03 | €4,000.00 | €168.00 | €60.00 | €510.00 |
| 2026-04 | €4,000.00 | €168.00 | €60.00 | €510.00 |
| 2026-05 | €4,000.00 | €168.00 | €60.00 | €510.00 |
| 2026-06 | €4,000.00 | €168.00 | €60.00 | €510.00 |
| 2026-07 | €4,000.00 | €168.00 | €60.00 | €510.00 |
| 2026-08 | €4,000.00 | €168.00 | €60.00 | €510.00 |
| 2026-09 | €4,000.00 | €168.00 | €60.00 | €510.00 |
| 2026-10 | €4,000.00 | €174.00 | €60.00 | €516.00 |
| 2026-11 | €4,000.00 | €174.00 | €60.00 | €516.00 |
| 2026-12 | €4,000.00 | €174.00 | €60.00 | €516.00 |
Annual Income Tax and USC are combined with monthly PRSI, including the October rate increase. Standard pension contributions receive only age/earnings-limited Income Tax relief, not USC/PRSI relief. MyFutureFund contributions are calculated from your actual enrolment month and do not receive Income Tax relief: the whole payment crossing €80,000 remains contributory, then contributions stop. Choose the status confirmed by your employer/NAERSA; opt-outs, suspensions and scheme changes within the year are outside scope. Employer amounts include PRSI and MyFutureFund matching only. Rent input must satisfy Revenue’s credit conditions; rent itself is not deducted from net wages.
Official basis and tool instructions
Official PAYE calculation guide (worked examples)
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Revenue — Reference 1https://www.revenue.ie/en/jobs-and-pensions/calculating-your-income-tax/how-income-tax-is-calculated.aspx
- Revenue — Reference 2https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx
- Revenue — Reference 3https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx
- Revenue — Reference 4https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx
Official sources
Sources checked 28 Oct 2026 · 2026
- Revenue — Reference 1https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx
- Revenue — Reference 2https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx
- Revenue — Reference 3https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx