IrishPAYE

IrishPAYE.ie is a free online tax calculator that helps PAYE workers in Ireland understand exactly how much take-home pay they can expect after income tax (PAYE), the Universal Social Charge (USC), and Pay Related Social Insurance (PRSI). The site combines an interactive calculator with a comprehensive reference library for the 2026 tax year.

Unlike many generic payroll tools, IrishPAYE covers every filing status recognised by Revenue, from single employees and married one-income and two-income couples, to single parents, widowed persons without children, widowed persons with children, the widowed bereavement year, and all five qualifying years of the Widowed Parent Tax Credit. In total, twelve distinct tax profiles are supported.

Beyond the basic calculation, the calculator allows you to model over fifteen individual tax credits and reliefs, including the Rent Tax Credit, Home Carer Credit, Single Person Child Carer Credit, Incapacitated Child Credit, Blind Person's Credit, Guide Dog Allowance, Age Tax Credit, pension contributions, health insurance BIK, the Small Benefit Exemption, and more. The goal is to give you the most accurate estimate of your net pay possible, without requiring you to manually read through tax legislation.

Every rate, band, threshold and credit used here is checked against Revenue's own rate and credit tables, with the Finance Acts and Citizens Information used to confirm how each rule is meant to apply. The calculation is then checked across all twelve filing statuses and a wide range of incomes before any change goes live.

The calculator covers:

• PAYE income tax across all twelve filing statuses, including all five Widowed Parent qualifying years
• Dual-income band allocation for married two-income couples with joint assessment
• USC bands, the €13,000 exemption threshold, medical card reduced rates, and age-based concessions
• Employee PRSI (Class A), including the weekly PRSI credit zone (€352–€424/week) and the 70+ exemption
• Employer PRSI, including the lower (9.00%) and upper (11.25%) rate bands and the October rate change
• Pension tax relief, capped by the Revenue age-related percentage limits (15%–40%)
• Over fifteen individual tax credits and reliefs
• Health Insurance Benefit in Kind (BIK), including the offsetting BIK credit (20% of premium)
• Other Benefit in Kind, added to gross for PAYE, USC, and PRSI purposes
• The Small Benefit Exemption (€1,500 cap per year)
• Age-related income tax exemption limits under Section 188 of the Taxes Consolidation Act

All calculations are performed in real time on our servers. No financial data you enter into the calculator is ever stored in a database or retained after your session ends.

Ireland's tax year runs from January to December, and the Budget each October sets the rates for the year that follows. That gives a fixed annual cycle. When the Budget is announced, every rate, band and threshold is re-derived from the published Budget tables, then checked again against Revenue's own rate and credit pages once those are updated for the new year. Nothing is carried forward on the assumption it did not change: bands, credits, USC thresholds, PRSI rates and the age-related pension limits are each confirmed individually, because a standstill Budget still has to be verified as a standstill.

Not every change lands in January. 2026 is a good example: employee PRSI is 4.20% from January to September and rises to 4.35% on 1 October 2026, with the employer rates stepping up on the same date. Each rate is stored with the date it takes effect rather than as a single figure for the year, so the one that applies on the date of your calculation is the one used. That date is read in Irish local time, so the new rate applies from the first minute of 1 October in Ireland.

Between Budgets, changes are picked up when Revenue publishes them, whether through an eBrief, a revised rate table or a Finance Act amendment. Every rate change is paired with a check that fixes the take-home figure it should produce, and those reference figures are worked out separately from the official rates rather than taken from the calculator itself. A mistyped rate then fails that check, instead of quietly producing an answer that looks believable.

Rates last verified against Revenue's published tables: 31 July 2026. Current tax year: 2026.

Every rate, band, threshold and credit used by the calculator comes from an official published source. No figure is included on the basis of a secondary summary alone: each is confirmed against the primary source below, and where two sources disagree the Revenue publication governs.

• Revenue, tax rates, bands and reliefs: the standard rate cut-off points for each filing status and the value of every tax credit.
• Revenue, USC rates and thresholds: the USC bands, the exemption limit and the reduced rates for medical card holders and those aged 70 and over.
• Revenue, PRSI and the Department of Social Protection's annual PRSI contribution rates and user guide (SW 14): employee and employer rates by class, the weekly earnings thresholds and the PRSI credit.
• Revenue, tax relief for pension contributions: the age-related percentage limits and the earnings cap that applies to them.
• Revenue, benefit in kind: the treatment of benefits added to taxable pay, and the Small Benefit Exemption.
• Citizens Information and the published Budget summaries are used as a plain-English cross-check, never as the sole source for a figure.

Where a page shows a worked example, the figures in it are produced by the same calculator, at the rates cited above. No take-home figure anywhere on the site is typed in by hand. Every rate and credit listed here is also published, with its Revenue source, through a free public API, so any figure on the site can be checked directly against what the calculator actually applies.

IrishPAYE.ie is an independent informational tool and is not affiliated with, endorsed by, or representative of the Irish Revenue Commissioners, the Department of Finance, or any government body. Results are estimates intended for planning purposes. Your actual take-home pay may differ due to rounding, mid-year rate changes, payroll-specific deductions, or circumstances not captured by the calculator.

Nothing on this website constitutes financial or tax advice. For definitive guidance on your personal tax position, we recommend consulting Revenue.ie directly or speaking with a qualified tax professional or accountant.