Wholesale & Retail Trade Salary After Tax Ireland 2026: Median Take-Home Pay
On the CSO median of €28,619, a single worker in Wholesale & Retail Trade takes home €2,107.51 per month (€25,290.07 per year) in 2026.
Shops, wholesalers and motor trade. The figures below use the CSO median weekly earnings for this sector (€550.36/week, annualised), from the CSO EAADS 2024 release, the latest published year. Take-home is calculated at 2026 rates; your own pay will vary with role, experience and employer, so use the calculator for an exact figure.
Wholesale & Retail Trade (€28,619): Full Tax Breakdown
| Median Gross Salary | €28,619 | – |
| Income Tax (PAYE) | −€1,723.74 | −€143.65/mo |
| USC | −€392.19 | −€32.68/mo |
| PRSI | −€1,212.72 | −€101.06/mo |
| Take-Home Pay | €25,290.07 | €2,107.51/mo |
Take-Home by Filing Status
| Filing Status | Monthly Net | Eff. Rate |
|---|---|---|
| Single | €2,107.51 | 11.63% |
| Married, One Income | €2,251.15 | 5.61% |
| Single Parent | €2,251.15 | 5.61% |
How this is taxed
On a gross salary of €28,619, a single PAYE worker in 2026:
- Pays income tax at 20% on €28,619 of income.
- Has €4,000 in tax credits subtracted, leaving €1,723.74 income tax (PAYE).
- Pays €392.19 USC across the 2026 bands, and €1,212.72 PRSI (Class A).
That leaves take-home of €25,290.07 a year, an effective tax rate of 11.63%.
Take-home by pay frequency
| Per year | €25,290.07 |
| Per month | €2,107.51 |
| Per fortnight | €972.70 |
| Per week | €486.35 |
| Per day | €97.27 |
| Per hour (39h week) | €12.47 |
Sources
Take-home figures are calculated at 2026 rates, verified against Revenue.ie and Citizens Information. Earnings context: CSO Earnings Analysis 2024 (data.cso.ie).
Pay and tax in Wholesale & Retail Trade
Retail and wholesale carries the lowest median in the series, and the figure is depressed further by the sector's very high share of part-time employment, since the CSO series covers all employees rather than full-time equivalents. A large part of the workforce sits at or close to the national minimum wage, which makes this the sector where the thresholds at the bottom of the tax system matter most. Two of them are worth knowing. PRSI is not charged at all below a weekly earnings threshold, and just above it a tapered credit reduces the charge rather than applying the full rate immediately, which is why a small increase in hours can produce a smaller increase in take-home than expected. USC has its own exemption based on total annual income, and someone whose hours vary through the year can fall either side of it. Because both are assessed differently, one weekly payslip is a poor guide to the annual position for anyone on variable hours.
What the sector median hides
This sector carries the lowest median in the series, and the figure is pushed down further by its very high share of part-time employment, since the series counts all employees rather than full-time equivalents. A large part of the workforce sits at or close to the national minimum wage, and a meaningful part works variable hours that change through the year.
That combination makes the sector median a poor guide to what a full-time role pays, and an even poorer guide to what any individual earns across a year. For someone on variable hours, the annual figure is often the only one that means anything, and it is rarely the one they are shown.
The thresholds that matter most at this end of the scale
This is the sector where the thresholds at the bottom of the tax system bite hardest, and two are worth knowing. PRSI is not charged at all below a weekly earnings threshold, and just above it a tapered credit reduces the charge rather than the full rate applying immediately. That is why a small increase in hours can produce a smaller increase in take-home than expected.
USC has its own exemption based on total annual income, so someone whose hours vary through the year can fall either side of it depending on how the year turns out. Because the two are assessed on different bases, one weekly payslip is a poor guide to the annual position for anyone on variable hours, and the annual view is the one worth checking.
Frequently asked questions
What is the average salary in the Wholesale & Retail Trade sector in Ireland?
The CSO median salary in the Wholesale & Retail Trade sector was about €28,619 a year in 2024 (the latest data). At 2026 tax rates a single worker on that salary takes home €2,107.51 a month (€25,290.07 a year) after PAYE, USC and PRSI.
See the closest salary breakdown, browse other sectors, or calculate your own.
Source: CSO Earnings Analysis using Administrative Data Sources 2024 (CC-BY 4.0), median weekly earnings by NACE economic sector, annualised over 52 weeks and covering all employees. Take-home computed with the IrishPAYE engine at 2026 rates for a single worker with standard credits.