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Take-home pay calculator

2026 and 2027 rates

See what you take home from your salary after income tax, USC and PRSI, a year, a month, a fortnight or a week. Includes Budget 2027.

Tax year
Paid per
Tax status
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Pension as
Show pay per
Take-home pay a month 
Gross pay a month
 
Income tax a month
 
USC a month
 
PRSI a month
 
Effective rate
 
Marginal rate
 
Take-home pay for the year
Income tax
Universal Social Charge
PRSI

This is an estimate for general information, based on the rates and rules described on this page. It is not financial, tax or legal advice and does not take account of your full circumstances. Check your own position with Revenue or a qualified tax adviser before making a decision. Terms of use.

Illustration for the take-home pay calculator

Worked example

Single, €45,000 a year, 2026. Income tax is 20% of the first €44,000 (€8,800) plus 40% of the other €1,000 (€400), less the personal and employee tax credits of €2,000 each: €5,200.

USC is €882.82: 0.5% of €12,012, 2% of €16,688, 3% of €16,300. PRSI is €1,906.88: 4.2% for 39 weeks and 4.35% for 13 weeks on €865.38 a week.

Take-home pay is €37,010.31 a year, which is €3,084.19 a month or €711.74 a week.

How take-home pay is calculated

Income tax

Income tax is charged at 20% on income up to your standard rate band and 40% above it. In 2026 the band is €44,000 for a single person, €48,000 for a single parent, €53,000 for a married couple with one income, and up to €88,000 for a married couple with two incomes. For a married couple with two incomes, the extra band is the lower of the second income and €35,000, and cannot be moved between spouses.

Tax credits are then taken off the tax. In 2026 the personal credit is €2,000 (€4,000 for a married couple), the employee credit is €2,000, the single person child carer credit is €1,900, the home carer credit is €1,950, and the rent tax credit is 20% of rent paid up to €1,000 (€2,000 for a couple). People aged 65 or over get an age credit, and pay no income tax at all if income is €18,000 or less (€36,000 for a couple).

USC

If your income is over €13,000, USC is charged on all of it: 0.5% up to €12,012, 2% up to €28,700, 3% up to €70,044, 8% above €70,044. People aged 70 or over and full medical card holders with income of €60,000 or less pay no more than 2%. Each spouse pays USC on their own income.

PRSI

Employee PRSI (Class A) is worked out on each week's pay. Nothing is due on pay of €352 a week or less. Between €352.01 and €424 a week a PRSI credit of up to €12 reduces the charge, falling by one sixth of the pay above €352. Above that, PRSI is charged on all of the week's pay.

The rate rises each October. In 2026 it is 4.2% for 39 weeks from 1 January and 4.35% for 13 weeks from 1 October. In 2027 it is 4.35% for 39 weeks from 1 January and 4.5% for 13 weeks from 1 October (announced). The calculator counts the pay weeks at each rate, so monthly and weekly figures are averages over the year: your actual PRSI is a little higher after 1 October.

Pensions and auto-enrolment

Pension contributions reduce the income that income tax is charged on, within limits that rise with age, but not USC or PRSI. Auto-enrolment (My Future Fund) takes 1.5% of your pay up to €80,000 from 1 January 2026, with no tax relief. Your employer adds 1.5% and the State 0.5%.

What is not included

  • Tax on other income, such as rent, a second job taxed separately, deposit interest or dividends.
  • Self-employed income (PRSI Class S) and the USC surcharge on non-PAYE income over €100,000.
  • Tax credits for medical expenses, flat rate expenses, tuition fees, dependent relatives and the like.
  • PRSI classes other than A, such as public servants who started before April 1995.
  • The week by week timing of the cumulative basis: this calculator works out the year as a whole.

Take-home pay at common salaries

Single person, PAYE employee, no pension. 2027 figures are announced, not yet law.

Gross2026 a year2026 a month2027 a year2027 a month
€25,000€22,621€1,885€22,833€1,903
€30,000€26,296€2,191€26,514€2,209
€35,000€29,934€2,495€30,148€2,512
€40,000€33,572€2,798€33,778€2,815
€45,000€37,010€3,084€37,409€3,117
€50,000€39,648€3,304€40,339€3,362
€60,000€44,925€3,744€45,601€3,800
€70,000€50,201€4,183€50,862€4,238
€80,000€54,979€4,582€55,625€4,635
€100,000€64,532€5,378€65,148€5,429

Sources

Rates last checked 10 October 2026. Every figure is listed on rates and sources.

Figures marked as announced come from Budget 2027 and are not law until the Finance Act 2026 is signed.

Questions

What is the higher rate tax threshold in Ireland?
In 2026 income up to €44,000 for a single person, €48,000 for a single parent, €53,000 for a married couple with one income, and up to €88,000 for a married couple with two incomes is taxed at 20%. Income above that is taxed at 40%. Budget 2027 announced bands of €46,500 for a single person, €50,500 for a single parent, €55,500 for a married couple with one income, and up to €93,000 for a married couple with two incomes for 2027.
How much is €50,000 after tax in Ireland?
A single PAYE employee on €50,000 takes home about €39,648 a year in 2026, or €3,304 a month. That is after €7,200 income tax, €1,033 USC and €2,119 PRSI. With the Budget 2027 figures it is about €40,339 a year.
What is emergency tax?
If Revenue has not sent your employer a Revenue Payroll Notification for you, usually because the job was not registered or your PPS number is missing, your employer has to use emergency tax. You get no tax credits, little or none of the standard rate band, and USC at the highest rate. Registering the job in myAccount fixes it, and the extra tax is normally refunded through your next payslips.
What is the difference between marginal and effective tax rate?
Your effective rate is all your income tax, USC and PRSI divided by your gross pay. Your marginal rate is what you pay on your next euro of pay. A single person on €45,000 in 2026 has an effective rate of 17.8% but a marginal rate of 47.2%, because each extra euro is taxed at 40% plus USC and PRSI.
Why is my payslip different from this calculator?
Payroll works on the cumulative basis, so tax credits and bands build up through the year, and a pay rise or missed week changes individual payslips. Your employer may also deduct things this calculator does not know about, such as health insurance paid as benefit in kind, union fees, or extra tax credits Revenue has given you (flat rate expenses, medical expenses, tuition fees). Your Revenue Payroll Notification in myAccount shows the credits and band your employer uses.
Who pays no USC?
Nobody pays USC if their total income for the year is €13,000 or less. Above that, USC is charged on all of the income, starting at 0.5%. Social welfare payments are not counted for USC.
Do pension contributions reduce USC and PRSI?
No. Employee pension contributions get income tax relief at your marginal rate, within age-related limits, but USC and PRSI are charged on your pay before the contribution. Auto-enrolment contributions get no tax relief at all; the State top-up replaces it.
When does PRSI go up?
Employee PRSI rises by 0.15 points each October under the PRSI roadmap. It went from 4.2% to 4.35% on 1 October 2026. Budget 2027 confirmed a rise to 4.5% from 1 October 2027. Pay of €352 a week or less is exempt.

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