Getting a bonus in Ireland and wondering why so little of it lands in your account? A bonus is taxed exactly like the rest of your pay — but because it sits on top of your salary, it is taxed at your marginal rate: the rate on your highest euro, not your average rate. This guide shows exactly how much of a bonus you keep at each salary level in 2026.
All figures come from the IrishPAYE bonus tax calculator using Budget 2026 rates for a single PAYE worker. The pattern is the same at any bonus size — we use €1,000 so the percentages are easy to read.
How much of a €1,000 bonus you keep (2026)
| Salary | You keep | Tax takes | You keep | Marginal rate |
|---|---|---|---|---|
| €30,000 | €728 | €272 | 72.8% | 27.24% |
| €45,000 | €528 | €472 | 52.8% | 47.24% |
| €60,000 | €528 | €472 | 52.8% | 47.24% |
| €80,000 | €478 | €522 | 47.8% | 52.24% |
| €100,000 | €478 | €522 | 47.8% | 52.24% |
Why a bonus feels so heavily taxed
Your payslip taxes a bonus at your marginal rate, which for a higher-rate taxpayer is 47.2% (40% income tax + 3% USC + 4.24% PRSI), rising to 52.2% once your income passes €70,044, where USC jumps to 8%. Even though your average tax rate might be 20–30%, the bonus is charged at the top rate — so keeping under half of it is completely normal for higher earners.
A standard-rate taxpayer (earning under €44,000) fares much better, keeping about 73% of a bonus, because their marginal rate is only around 27% (20% income tax + USC + PRSI).
Can you reduce the tax on a bonus?
You cannot avoid PAYE, USC and PRSI on a cash bonus, but two options genuinely help:
- Pay it into your pension. Bonus money routed into an approved pension gets income tax relief at your marginal rate (within your age-related limit), so far more of it stays working for you.
- Take vouchers, not cash. Under the Small Benefit Exemption, an employer can give up to €1,500 a year in non-cash vouchers completely tax-free.
Work out your own bonus
Enter your salary and bonus in the bonus tax calculator to see exactly what you keep, or use the pay rise calculator if it is a permanent increase rather than a one-off. For the full picture of what you pay at your salary, see how much tax you pay at every salary.
Bigger bonus, same percentages
The percentages in the table hold at any bonus size, so you can scale them. For a higher-rate taxpayer keeping about 52.8%, a €3,000 bonus nets roughly €1,584, a €5,000 bonus nets about €2,640, and a €10,000 bonus nets around €5,280 — the rest going to income tax, USC and PRSI. A standard-rate taxpayer keeping ~72.8% would net about €2,184, €3,640 and €7,280 on the same bonuses.
One thing to watch: a large enough bonus can push part of your income into a higher band or into the 8% USC rate above €70,044, so a very big bonus may be taxed slightly harder at the top than the table's mid-range figures suggest. The bonus tax calculator handles that automatically — it applies the exact bands to your salary plus bonus combined.
Frequently asked questions
How much of a €5,000 bonus do I keep?
Multiply the percentages above: a higher-rate taxpayer keeping ~52.8% takes home about €2,640 of a €5,000 bonus; a standard-rate taxpayer keeping ~72.8% takes home about €3,640.
Is a bonus taxed differently to salary in Ireland?
No — there is no special bonus tax rate. It is taxed as ordinary income, just at your marginal rate because it is added on top of your existing pay.