Finance & Irish taxes
Termination Payment Exemption Calculator Ireland
Compare basic/increased exemption and SCSB for a non-contractual ex-gratia termination payment. This free termination payment exemption calculator ireland shows the calculation and its assumptions so you can compare your own figures.
Your results
Compare basic/increased exemption and SCSB for a non-contractual ex-gratia termination payment.
Rules checked for 2026 on 2026-10-06. Scope: Ordinary ex-gratia exemptions; not net payroll
Calculated outcomes
- Basic Exemption
- €23,930.00
- Increased Exemption
- €23,930.00
- Scsb
- €27,000.00
- Remaining Lifetime Exemption
- €200,000.00
- Preferred Method
- SCSB
Assumptions and estimates
- Exemption comparison, not a net-pay or tax bill calculation. Enter a genuinely non-contractual ex-gratia payment separately from statutory redundancy, salary, holiday pay and contractual payments in lieu of notice. Increased exemption requires no use of that relief in the previous 10 years and the relevant pension conditions. Pension rights must include their present value where appropriate. Foreign service, unpaid-leave adjustments, injury/death exceptions and disputed entitlements need professional assessment.
- Method: Basic exemption = €10,160 + €765 per complete service year. Permitted increase = max(0, €10,000 − pension lump sum). SCSB = average final 36-month annual pay × service years / 15 − pension lump sum. Apply the greatest available method within the remaining €200,000 lifetime cap.
- This calculates the exempt/taxable split, not final tax or take-home pay. Keep statutory redundancy, contractual notice pay, salary and holiday pay separate. Pension present value, foreign service, unpaid leave and special exemptions may require advice.
Sources: Revenue basic exemption, Revenue increased exemption, Revenue SCSB example
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 termination payment exemption comparison calculation works
Basic exemption = €10,160 + €765 per complete service year. Permitted increase = max(0, €10,000 − pension lump sum). SCSB = average final 36-month annual pay × service years / 15 − pension lump sum. Apply the greatest available method within the remaining €200,000 lifetime cap.
This calculates the exempt/taxable split, not final tax or take-home pay. Keep statutory redundancy, contractual notice pay, salary and holiday pay separate. Pension present value, foreign service, unpaid leave and special exemptions may require advice.
Applicable rules year: 2026. Sources checked 2026-10-06: Ordinary ex-gratia exemptions; not net payroll 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 applicable exemption and taxable ex gratia, 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
- Non-contractual ex-gratia payment (€)
- 60000
- Complete years with this employer
- 18
- Total emoluments in final 36 months (€)
- 95000
- Tax-free occupational pension lump sum received/receivable (€)
- 11000
- Increased-exemption conditions met; not used in preceding 10 years
- Yes
- Previous exempt termination amounts used against lifetime limit (€)
- 0
- Applicable Exemption
- €27,000.00
- Taxable Ex Gratia
- €33,000.00