How Irish take-home pay is calculated
Your take-home pay is your gross salary minus income tax, USC and PRSI. This calculator uses the 2026 rates from Budget 2026 for a single PAYE worker.
Income tax and credits
Income up to the €44,000 standard-rate cut-off is taxed at 20%, and the balance at 40%. Tax credits of €4,000 (the €2,000 Personal credit plus the €2,000 Employee credit) are then subtracted from the tax due.
USC and PRSI
The Universal Social Charge applies above €13,000 in bands from 0.5% to 8%. PRSI is a flat 4.2% of gross pay for a Class A employee in early 2026.
Married/jointly-assessed cut-offs, pension relief and the 1 October 2026 PRSI increase to 4.35% are not applied here.