🇮🇪 Ireland Net Salary Estimator 2026

PAYE Income Tax (20%/40%) · USC (0.5%–8%) · PRSI (4%) · Tax Credits · BIK · Pension Relief · Employer PRSI

⚠️ LEGAL DISCLAIMER — READ BEFORE USE: This tool provides ROUGH ESTIMATIONS ONLY. It is NOT official tax advice, NOT a substitute for Revenue.ie or a qualified tax advisor, and NOT legally binding. Irish taxation involves BIK, pension relief, medical relief, and numerous credits. Always verify with revenue.ie.
🏛️ Budget 2025/2026 Changes (✅ applied): Standard rate band increased to €48,000 (single) / €57,000 (married one-income). Personal Tax Credit raised to €2,000 (single) / €4,000 (married). PAYE Credit raised to €2,000. USC 4% band widened to €64,400.
💡 How Irish PAYE works: Income Tax uses a 2‑rate system (20% up to band, 40% above). Tax Credits reduce tax liability directly (not taxable income). USC is a separate 4‑band charge on gross + BIK. PRSI Class‑A 4% on cash earnings (BIK excluded). Employer pays additional 11.1% PRSI on cash gross above threshold.
📑 Reference Parameters (Budget 2025/2026 — ✅ Updated):
  • ✅ 2026 IT BAND (SINGLE) €48,000 @20% · balance @40%
  • ✅ 2026 IT BAND (MARRIED 1‑INCOME) €57,000 @20% · balance @40%
  • ✅ 2026 PERSONAL CREDIT €2,000/yr(single) · €4,000/yr(married‑one‑income)
  • ✅ 2026 PAYE CREDIT €2,000/yr
  • ✅ 2026 USC BANDS €12,012 @0.5% · €25,760 @2% · €64,400 @4% · balance @8%
  • ✅ 2026 PRSI CLASS A 4% employee ·11.1% employer · threshold €441/wk
  • NOTE USC exemption: total income ≤ €13,000/yr → no USC; BIK counts for IT & USC base, NOT PRSI.

Input Parameters

€
Pure cash salary, exclude BIK/benefits‑in‑kind.
€/yr
Car benefit, medical insurance etc. Adds to IT & USC base; does NOT affect PRSI.
Affects IT band & tax credits.
Most employees are Class A.

Additional Credits & Pension

€/yr
Home carer, age credit, blind credit etc.
Sets maximum pension tax‑relievable percentage limit.
€/yr

Estimated Breakdown

Visual breakdown (Cash Gross = 100%)

※ Employer PRSI (11.1%) is additional cost, not part of gross salary; BIK not included in bar chart.
⚠️ ESTIMATION ONLY. Excludes some reliefs. For official: revenue.ie ↗