Emergency Tax in Ireland
(2026)
What it is, why you're on it, the 2026 rates, and exactly how to stop it and get your refund.
What is emergency tax?
Emergency tax is a temporary, higher rate of tax your employer must apply when Revenue has not yet linked your job to your tax record. With no instruction from Revenue about your tax credits and rate band, your employer taxes you cautiously, so you take home much less than you should. The good news: it is fully refundable, and easy to fix.
Why you're on emergency tax
It almost always comes down to your new job not being set up with Revenue yet. The usual reasons:
- You started a first or new job and haven't given your employer your PPSN.
- You haven't registered the employment in Revenue's myAccount.
- As a result, your employer has no Revenue Payroll Notification (RPN): the message from Revenue that tells them your tax credits and cut-off point.
The 2026 emergency tax rates
How you're taxed on the emergency basis depends on whether Revenue has your PPSN:
| Situation | Income Tax (PAYE) | USC |
|---|---|---|
| PPSN given, first 4 weeks / first month | 20% up to the single cut-off, 40% above; no tax credits | 8% flat |
| PPSN given, week 5 onwards | 40% on all income, no credits | 8% flat |
| No PPSN given | 40% on all income from day one | 8% flat |
The key sting is that no tax credits are applied on the emergency basis, so even in the first four weeks you pay more than normal, and after four weeks everything is taxed at the top 40% rate plus 8% USC. That's why emergency-taxed payslips look so small.
How to get off emergency tax
Three steps. Do them as early as you can, ideally before your first payday:
- Give your employer your PPSN (Personal Public Service number). If you don't have one yet, apply for it through MyWelfare / the Department of Social Protection.
- Register the job in Revenue's myAccount: go to "Jobs and Pensions" and add your new employment (you'll need your employer's registration number, which is on your payslip).
- Revenue then issues a Revenue Payroll Notification (RPN) to your employer with your correct tax credits and cut-off point.
Once your employer picks up the RPN, your next payslip is calculated on the normal cumulative basis, and the tax you overpaid is refunded through your pay automatically.
Getting your refund
In most cases you don't have to do anything extra for the refund. When your employer applies the RPN on the cumulative basis, the system recalculates your tax on your whole year-to-date pay, sees you've overpaid, and gives it back in your next payslip or two.
If you've already left the job before it was fixed, or it's near year-end, you can claim the overpaid tax back directly from Revenue by reviewing your tax for the year in myAccount. See our guide to filing a tax return and claiming a refund.
Frequently asked questions
Why am I on emergency tax?
Because your job isn't linked to your Revenue record yet: usually a missing PPSN or an unregistered employment, so your employer has no RPN.
How long does emergency tax last?
Only until Revenue links you to your employer via an RPN. Register the job in myAccount and it corrects on your next payslip, refunding the overpayment.
How do I get my emergency tax back?
Give your PPSN and register the employment in myAccount. The refund comes back through payroll once the RPN is applied, or claim it from Revenue if you've left the job.
What's the emergency tax rate in 2026?
With a PPSN: 20% up to the cut-off then 40% (no credits) for four weeks, then 40% on everything. Without a PPSN: 40% from the start. USC is 8% flat throughout.
New to Ireland?
Your First Irish Payslip Explained →
Learn the basics
How PAYE Tax Works in Ireland →
Based on Revenue's emergency-tax rules (emergency PAYE and USC basis, RPN and refund process). For information only, not tax advice. Always check your own position in Revenue's myAccount.