Salary calculator
Calculate Irish take-home pay for 2026. Add salary, bonus, marital status, second income, pension, reduced USC and tax credits to see household PAYE, USC, PRSI and monthly net pay.
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2026 tax guide
Irish take-home pay is reduced by PAYE Income Tax, Universal Social Charge and Class A PRSI. Tax credits, marriage, a second income, pension contributions and reduced-USC eligibility can materially change the result.
Updated 22 June 2026. Examples use single assessment, standard personal and employee credits, Class A PRSI, no pension contribution and no additional tax credits.
| Assessment | 20% standard-rate band | Standard credits |
|---|---|---|
| Single employee | €44,000 | €4,000 |
| Married, one income | €53,000 | €6,000 |
| Married, two incomes | Up to €88,000 combined | €8,000 |
For two incomes, the €53,000 band increases by the lower of €35,000 or the lower spouse income. Income above the available band is taxed at 40%.
| Deduction | Rate or threshold |
|---|---|
| USC exemption | No USC when annual income is €13,000 or less |
| USC bands | 0.5% to €12,012; 2% to €28,300; 3% to €71,258; 8% above |
| Reduced USC | Maximum 2% for qualifying people with income up to €60,000 |
| Class A PRSI | 4.2% through September; 4.35% from October |
| PRSI credit | Tapers between €352.01 and €424 weekly pay |
Popular salaries
The examples show annual PAYE, USC and PRSI for a single employee. Pension contributions can reduce PAYE but also reduce cash pay.
| Gross salary | PAYE | USC | PRSI | Annual net | Monthly net |
|---|---|---|---|---|---|
| €30,000 | €2,000 | €437 | €1,271 | €26,292 | €2,191 |
| €40,000 | €4,000 | €737 | €1,695 | €33,568 | €2,797 |
| €50,000 | €7,200 | €1,037 | €2,119 | €39,644 | €3,304 |
| €60,000 | €11,200 | €1,337 | €2,543 | €44,921 | €3,743 |
| €75,000 | €17,200 | €1,974 | €3,178 | €52,648 | €4,387 |
| €100,000 | €27,200 | €3,974 | €4,238 | €64,589 | €5,382 |
Worked example
A single employee on €60,000 keeps approximately €44,921 per year, or €3,743 per month. The estimate includes €11,200 PAYE, €1,337 USC and €2,543 Class A PRSI.
A qualifying pension contribution can reduce PAYE, while married joint assessment can increase the standard-rate band and credits. USC and PRSI are still calculated separately for each spouse.
Deductions explained
A married couple can receive a wider combined 20% band, but the transferable increase is limited by the income of the lower-paid spouse. The calculator applies PAYE jointly and calculates USC and PRSI separately for each earner.
Employee pension contributions receive Income Tax relief within an age-related percentage from 15% under age 30 to 40% at age 60 or over. Relief is limited to €115,000 of earnings, and pension contributions do not reduce USC or PRSI.
People aged 70 or over, or qualifying full medical-card holders under 70, can pay reduced USC when total income is no more than €60,000. The reduced rate does not remove USC entirely once income exceeds the €13,000 exemption.
Class A employee PRSI is 4.2% for the first nine months and 4.35% from October. The calculator uses the weighted full-year rate and applies the tapered weekly credit for earnings just above €352 per week.
Methodology
The calculator applies the 2026 PAYE bands and standard credits, joint-assessment band transfer, USC bands, reduced USC, Class A PRSI rates and credit, Home Carer credit and age-related pension-relief limits.
Actual payroll can differ through weekly or monthly rounding, non-Class-A employment, benefits, tax-credit certificate changes, additional reliefs and pension payroll treatment. The two-income result is a household annual estimate.
Questions
PAYE is charged at 20% within the available standard-rate band and 40% above it, then reduced by tax credits. USC and Class A PRSI are separate deductions. For married two-income households, PAYE is estimated jointly while USC and PRSI are calculated for each earner.
Tax credits directly reduce PAYE. A single employee has €4,000 of standard personal and employee credits in 2026, a married one-income household has €6,000, and a married two-income household has €8,000 before other credits. Add confirmed extra credits from your Revenue certificate.
It uses the 2026 PAYE bands and credits, USC rates, Class A PRSI change in October, PRSI credit, pension relief limits and optional Home Carer credit. Weekly payroll rounding, other PRSI classes and unentered reliefs can still change a payslip.