Ireland Tax Calculator (2026)
Income tax rates and take-home pay for Ireland
Advertisement
Ireland Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard rate | €0 - €44,000 | 20.0% |
| Higher rate | €44,000+ | 40.0% |
Tax credit: €2,000
PRSI Class A1 (Employee)
| Bracket | Income Range | Rate |
|---|---|---|
| PRSI Class A1 average rate (4.20% to 4.35%) | €0+ | 4.3% |
Universal Social Charge (USC)
| Bracket | Income Range | Rate |
|---|---|---|
| USC: no charge below €13,000 | €0 - €13,000 | 0.0% |
| USC: €13,000 to €25,012 at 0.5% | €13,000 - €25,012 | 0.5% |
| USC: €25,012 to €28,700 at 2% | €25,012 - €28,700 | 2.0% |
| USC: €28,700 to €70,044 at 3% | €28,700 - €70,044 | 3.0% |
| USC: over €70,044 at 8% | €70,044+ | 8.0% |
Key Facts
Tax Year
2026
Currency
EUR
Top Rate
40.0%
Brackets
2 brackets
Tax Credit
€2,000
Social Contributions
2 items
Assumptions
- · Model represents a single resident employee aged 35 with no dependents, full-year employment.
- · Income tax brackets apply standard rate 20% up to €44,000, then 40% above for single filer.
- · PRSI rates used are Class A1 (most employed persons) at 4.20% (until 30 Sept 2026) and 4.35% (from 1 Oct 2026); average of ~4.28% applied for full-year approximation.
- · USC calculated with tiered rates for ages below 70; standard thresholds and rates applied.
- · PRSI is not deductible from taxable income and is applied to gross income.
- · USC is applied to gross income before pension contributions, consistent with source.
- · No local property tax (LPT) included as it applies only to residential property ownership, not employment income.
- · Pension contributions modeled at age 35 (20% maximum relief) as an optional deduction; not included in base calculation.
- · Employee tax credit of €2,000 included as main personal credit for PAYE employee.
- · No SARP, RBT, or other specialized reliefs applied to default employee model.
- · Mortgage interest relief and other property-based reliefs excluded as outside scope of employment income comparison.
Frequently asked questions
What is the top income tax rate in Ireland?
The highest marginal income tax rate in Ireland is 0.4%. Your effective tax rate will be lower depending on your income level.
How many tax brackets does Ireland have?
Ireland has 2 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.
How is take-home pay calculated in Ireland?
Take-home pay in Ireland is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
Advertisement
Compare Ireland with other countries
Other tax calculators
Compare Ireland with another country
See side-by-side tax breakdowns for any two countries