Ireland Salary Calculator
Ireland has only two income-tax rates, 20% and 40%, and the whole question is where the second one starts. For a single person in 2026 the standard-rate cut-off is €44,000; a married couple on one income get €53,000, and a single parent €48,000. Against the tax you then set credits — €2,000 personal and €2,000 PAYE for an employee — which are subtracted from the bill rather than from your income, so the first €20,000 of salary effectively costs nothing in income tax. Two further charges sit alongside it, USC and PRSI, and both have thresholds that produce cliff edges rather than gentle slopes.
Example: €45,000 gross in Ireland
A 12-payment employee salary, 2026 rates — computed by the Saldora API.
Net annual
€37,010
Net monthly
€3,084
Income tax
€5,200
Effective rate
17.8%
How salary tax works in Ireland
- Income tax 20% up to €44,000 for a single person, 40% above — €53,000 for a married couple on one income, €48,000 for a single parent
- Tax credits of €2,000 personal and €2,000 PAYE come off the tax, not the income; a single parent adds €1,900
- USC bands: 0.5%, 2%, 3% and 8% — but nothing at all if total income is €13,000 or less
- PRSI 4.2375% for 2026, blended: the rate rises from 4.20% to 4.35% on 1 October
- No employee PRSI on weekly earnings of €352 or less, with a tapering credit up to €424
- Employer PRSI 11.2875%, or 9.0375% on weekly earnings up to €552
- Self-employed pay a 3% USC surcharge on income above €100,000
Self-employed people are on PRSI Class S at the same blended 4.2375%, subject to a minimum annual contribution of €650 and exempt entirely below €5,000 of income. They claim the €2,000 earned-income credit instead of the PAYE credit, and face the extra 3% USC surcharge on self-assessed income above €100,000 — which an employee on the same money does not pay. VAT registration for services starts at €42,500 of turnover, at a standard rate of 23%.
Ireland salary tax — frequently asked questions
How much of my salary do I take home in Ireland?
Income tax is 20% then 40%, but credits of €4,000 for a typical employee mean the effective rate is far below the headline. USC and PRSI are charged separately on top. On a €45,000 salary the combined effective rate lands in the high twenties rather than at 40%. Enter your own figure for the exact split.
What is the standard-rate cut-off and why does it differ?
It is the amount taxed at 20% before the 40% rate begins, and it depends on your circumstances: €44,000 single, €53,000 for a married couple with one income, and €48,000 for a single parent claiming the Single Person Child Carer Credit. Applying the single band to a single parent overtaxes them by up to €800 a year — a mistake we have made and fixed, which is why the band is now derived from status rather than assumed.
How does USC actually work?
It is charged on gross income, before any pension relief, on a sliding scale: 0.5% on the first €12,012, 2% to €28,700, 3% to €70,044 and 8% above that. The important part is the exemption — if your total income is €13,000 or less you pay no USC at all, but the moment you exceed it USC becomes due on the whole amount, not just the excess. That is a genuine cliff edge at the bottom of the scale.
Why is the PRSI rate 4.2375% and not a round number?
Because it changes mid-year. Employee Class A PRSI rises from 4.20% to 4.35% on 1 October 2026, so a full calendar year is 39 weeks at the old rate and 13 at the new one — a blended 4.2375%. The employer side moves the same way, from 11.25% to 11.40%. Any calculator quoting a single round rate for 2026 is using one half of the year and ignoring the other.
Is there a point where PRSI starts?
Yes. There is no employee PRSI at all on weekly earnings of €352 or less, and between that and €424 a week a tapering credit of up to €12 a week softens the entry, so the charge phases in rather than landing all at once. The employer's rate also steps up: 9.0375% on weekly earnings up to €552 and 11.2875% above it, a threshold that rose from €527 in January 2026.
Does it handle self-employed income?
Yes. Freelancer mode applies Class S PRSI with its €650 annual minimum, the €2,000 earned-income credit in place of the PAYE credit, and the additional 3% USC surcharge that applies to self-assessed income above €100,000 — the charge that makes high self-employed income noticeably more expensive in Ireland than the same money as a salary.
Building a product? Use the Saldora API
The same net-salary & tax calculations for 15 European countries in one REST call — employees & freelancers, employer cost, special regimes, and multi-country compare. Perfect for HR, payroll, relocation and fintech tools.
Explore the APICalculate salary in other countries
Estimates based on publicly available 2026 tax rules for Ireland. For informational purposes only — not tax advice. Consult a qualified tax advisor for your specific situation.