Finance & Irish taxes
Salary Tax Calculator Ireland 2026
Income tax, USC, PRSI and pension relief for one or two PAYE earners. This free salary tax calculator ireland 2026 shows the calculation and its assumptions so you can compare your own figures.
Your results
Income tax, USC, PRSI and pension relief for one or two PAYE earners.
Rules checked for 2026 on 2026-10-06. Scope: Revenue 2026 standard PAYE bands/credits and USC bands; DSP Class A employee rates through September and from 1 October 2026.
Tax year applied: 2026
Calculated outcomes
- Gross Annual
- €55,000.00
- Taxable Income
- €55,000.00
- Standard Rate Band
- €44,000.00
- Annual Tax Credits
- €4,000.00
- Income Tax
- €9,200.00
- USC
- €1,182.82
- PRSI
- €2,330.63
- Pension Annual
- €0.00
- Relieved Pension
- €0.00
- Unrelieved Pension
- €0.00
- Net Weekly
- €813.20
- Effective Tax Percent
- 23.12%
- Employee PRSIPercent
- 4.2375%
- Age Exemption Limit
- €0.00
- Age Relief Saved
- €0.00
- Profile
- Published 2026 rules
Amount in euro. Negative values extend below the zero line.
| Item | Amount (EUR) |
|---|---|
| Take-home pay | €42,286.56 |
| Income tax | €9,200.00 |
| USC | €1,182.82 |
| PRSI | €2,330.63 |
| Pension | €0.00 |
Assumptions and estimates
- Standard 2026 salary estimate: USC 0.5% / 2% / 3% / 8%. PRSI is 4.2% January–September and 4.35% October–December, blended for evenly earned annual pay.
- Single assessment without the Single Person Child Carer Credit. Enter a complete credits total to override default personal, employee and age credits.
- PRSI uses weekly-equivalent Class A thresholds (€352 / €424) and a €12 tapered credit. Only earnings above €552 per week are subclass A1. Age means the age reached during 2026: age 69+ is born before 1 January 1958 and retains the exemption. From age 66, receipt of State Pension (Contributory) also exempts that earner. Annual age and pension status are not prorated for mid-year changes.
- Reduced USC requires age 70+ or a full medical card and aggregate income at most €60,000. A GP-only card does not qualify. USC exemption at €13,000 applies separately to each earner.
- Pension tax relief follows the age percentage and €115,000 earnings cap. Enter employee contributions only; no USC or PRSI relief. Other pension sources and carry-forward claims are excluded.
- Age exemption and marginal relief are optional and disabled until the user confirms these salaries represent all assessable income.
- Benefits in kind, self-employed income, auto-enrolment deductions, other deductions, non-resident treatment and allocation of credits across individual payrolls are excluded. This is an annual liability estimate rather than an RPN payslip calculation.
- Method: Progressive income tax less eligible credits and age relief, plus separate USC and employee PRSI for each earner. Pension relief is limited by age and earnings.
- Uses published 2026 rules. Enter the age reached during 2026 for each person. This annual estimate is not a Revenue Payroll Notification; mid-year birthdays, pension awards and changes in income require pay-period calculations. Benefits in kind and auto-enrolment deductions are excluded.
Sources: Revenue tax bands and credits
Useful next steps
- Compare against your Revenue Payment/Credit Certificate (RPN) in myAccount, as credits vary by person.
- 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 salary & paye 2026 calculation works
Progressive income tax less eligible credits and age relief, plus separate USC and employee PRSI for each earner. Pension relief is limited by age and earnings.
Uses published 2026 rules. Enter the age reached during 2026 for each person. This annual estimate is not a Revenue Payroll Notification; mid-year birthdays, pension awards and changes in income require pay-period calculations. Benefits in kind and auto-enrolment deductions are excluded.
Applicable rules year: 2026. Sources checked 2026-10-06: Revenue 2026 standard PAYE bands/credits and USC bands; DSP Class A employee rates through September and from 1 October 2026. Published rules are used, not proposed changes.
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 net monthly and net annual, 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
- Your annual gross salary (€)
- 55000
- Tax assessment
- Single
- Your age reached during 2026
- 35
- Your annual employee pension (€)
- 0
- Use confirmed annual tax credits
- No
- Full medical card (not GP-only)
- No
- You receive State Pension (Contributory)
- No
- Apply age 65+ income exemption (all income entered)
- No
- Dependent children for age exemption
- 0
- Net Monthly
- €3,523.88
- Net Annual
- €42,286.56