Enter your annual salary to see your full tax breakdown for 2026.
| Deduction | Amount |
|---|---|
| Income Tax (after credits) | -- |
| USC | -- |
| PRSI | -- |
| Total Deductions | -- |
Get a personalised tax report for your situation. PAYE credits check, self-employed computation, or full tax return filing.
See All Reports - From EUR 49This calculator uses 2026 tax year rates verified against Revenue.ie. It provides estimates for general planning purposes. Individual circumstances may vary. For a personalised analysis, consider our paid reports.
Ireland operates a two-rate income tax system. The first portion of your income is taxed at 20% (the standard rate), and everything above a certain threshold is taxed at 40% (the higher rate). Where that threshold falls depends on your personal circumstances.
For a single person in 2026, the standard rate band is EUR 44,000. If you are married with one income, the band is EUR 53,000. For a married couple where both partners earn, the band can extend up to EUR 88,000, depending on the lower earner's income.
On top of income tax, you also pay the Universal Social Charge (USC) and PRSI. Together, these three charges make up your total tax deduction.
Tax credits are deducted directly from the tax you owe, not from your income. Every PAYE employee gets a personal tax credit (EUR 2,000 for a single person) and an employee tax credit (EUR 2,000). These two credits alone wipe out the first EUR 4,000 of income tax, meaning you pay no income tax on roughly the first EUR 20,000 of earnings.
Income tax: EUR 44,000 at 20% = EUR 8,800. Plus EUR 11,000 at 40% = EUR 4,400. Total: EUR 13,200.
Less credits: personal EUR 2,000 + employee EUR 2,000 = EUR 4,000.
Net income tax: EUR 9,200. Add USC (EUR 1,082) and PRSI (EUR 2,330) for a total deduction of roughly EUR 12,612.
The Universal Social Charge has four bands ranging from 0.5% to 8%. If your total income is under EUR 13,000, you are exempt entirely. Self-employed individuals earning over EUR 100,000 pay an additional 3% surcharge on all income.
PAYE worker? Check your credits with the Employee Tax Review. Self-employed? Get your full tax computation. Company director? Optimise salary vs dividends. Reports from EUR 49.
See All ReportsNote: This calculator uses 2026 tax year rates verified against Revenue.ie. Tax rules change annually following the Budget.