Irish Income Tax & PAYE Guides Everything for 2026, in one place
Plain-language guides, free calculators and take-home pay breakdowns for Irish PAYE employees, all updated for Budget 2026.
Every PAYE employee in Ireland pays three deductions on their salary: Income Tax (PAYE) at 20% or 40%, the Universal Social Charge (USC) at 0.5%–8%, and PRSI. This hub brings together everything you need to understand and calculate your take-home pay for 2026: how each deduction works, which tax credits reduce your bill, how to claim a refund, and exactly what you keep at any salary.
Start with the take-home pay calculator for your own figure, or use the guides and breakdowns below to go deeper.
Which of these do you actually need?
Most people arrive here with a specific worry rather than a general interest in tax law. If one of these is yours, go straight to the page beside it.
- "I started a new job and my first payslip looks wrong." Almost always emergency tax, which is temporary and refundable. How to get off it and claim the refund.
- "My bonus was taxed at about half. Is that right?" Usually yes on the day, and often not for the year. PAYE is cumulative, so the month a bonus is paid has only that many twelfths of your cut-off available. Why the payslip looks worse than the year does.
- "I want to check my employer got my tax right." The payslip checker reproduces PAYE, USC and PRSI from your own year-to-date figures rather than assuming standard ones.
- "Am I missing anything I could claim?" This is where most money is left behind, and you can go back four years. Every 2026 credit and who qualifies, then how to actually claim it.
- "I've been offered a job. What would I take home?" Use the calculator for one figure, or compare two offers side by side when the difference is pension or benefits rather than salary.
- "Is a pension contribution worth it?" What each contribution really costs after relief, including the age-related limits and what happens above them.
One thing worth knowing before you read any of it: your own tax credits and standard rate cut-off come from your Revenue certificate, and they are not always the standard figures. If yours differ, enter them rather than accepting the defaults. The main calculator takes your cut-off, and its tick boxes cover the credits themselves; the bonus, pay-rise, net-to-gross, compare and pension pages take both figures straight off the certificate. That is the difference between an estimate and your actual position.
Learn how Irish tax works
A plain-language walkthrough of income tax, USC and PRSI: the rates, bands, credits and a worked example for a €55,000 salary.
Every credit for 2026: Personal, Employee (PAYE), Rent, Home Carer, Age, Blind Person and more, who qualifies and how much each is worth.
Who needs to file, what you can claim back, deadlines, the four-year rule, and how refunds work through Revenue's myAccount.
Why you're put on emergency tax, the 2026 rates, how much you overpay, and exactly how to get off it and claim your refund.
Does pay frequency change your tax? Short answer: no. How the cumulative basis keeps your annual tax the same, and when frequency actually matters.
Every 2026 rate, band, credit and relief in one reference table: income tax cut-offs, USC bands, PRSI rates and pension limits.
Calculators
Your exact net salary after PAYE, USC and PRSI: all 12 filing statuses, pension, BIK, credits and more.
Know your target take-home pay? Find the gross salary you need to earn it.
See how much of a bonus you actually keep after tax at your marginal rate.
Compare your current and new salary to see the real increase in take-home pay.
Compare two salaries, job offers or scenarios side by side and see the real take-home difference.
How much you can pay into a pension with tax relief, and what each contribution really costs after relief.
Take-home pay breakdowns
Pre-calculated take-home pay for the salaries people search for most, from €30,000 to €100,000, with a full PAYE, USC and PRSI breakdown.
Typical take-home pay for common Irish professional roles: developers, accountants, analysts and more.
Median take-home pay by industry, from official CSO earnings: IT, finance, construction, health and more.
Insights & data
PAYE, USC and PRSI at every salary from €25,000 to €120,000, with take-home pay and effective rates.
Why a bonus is taxed at your marginal rate, and how much you actually keep at each salary.
The gross salary you need to hit each monthly take-home target in 2026.
Every data-driven guide to Irish take-home pay.
Ready to see your own take-home pay?
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