Finance & Irish taxes
Preliminary Income Tax Calculator Ireland
Compare the 90%, 100% and qualifying 105% bases before payments already made. This free preliminary income tax calculator ireland shows the calculation and its assumptions so you can compare your own figures.
Your results
Compare the 90%, 100% and qualifying 105% bases before payments already made.
Calculated outcomes
- Current Year90 Percent
- €13,500.00
- Previous Year100 Percent
- €12,000.00
- Direct Debit105 Percent
- —
Assumptions and estimates
- 2026 normal preliminary Income Tax/USC/PRSI: at least 90% of current-year liability, 100% of previous-year liability, or qualifying direct debit 105% of the pre-previous year if that liability was non-zero. Actual understated estimates cause interest. The previous-year balance is due separately; verify 31 October/ROS deadline and direct-debit conditions.
- Method: Minimum valid basis is the lower of 90% current, 100% previous, or qualifying 105% pre-previous liability; subtract payments already made.
- Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Sources: Official rules and guidance
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the preliminary income tax payment calculation works
Minimum valid basis is the lower of 90% current, 100% previous, or qualifying 105% pre-previous liability; subtract payments already made.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review additional preliminary tax and minimum preliminary tax, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Estimated current-year Income Tax, USC and PRSI (€)
- 15000
- Previous-year liability (€)
- 12000
- Pre-previous-year liability (€)
- 10000
- Qualifying direct-debit arrangement
- No
- Preliminary tax already paid (€)
- 0
- Additional Preliminary Tax
- €12,000.00
- Minimum Preliminary Tax
- €12,000.00