Pre-filled with the €277/day UX/UI Designer benchmark rate in Ireland. Adjust to your actual rate for a precise take-home figure.
Irish contractor take-home calculator
Pre-filled with the UX/UI Designer median €277/day benchmark. Adjust for your actual rate.
Rate type
220 days = 44 billed weeks, allowing for holiday & downtime
Common day rates:
Reduces income tax base only — not USC
Equipment, travel, training — deducted before all tax
Default €150/month. Deducted from contract revenue before tax.
Annual take-home
€41,306
67.8% retention
Monthly take-home
€3,442
after all tax & deductions
Retention rate
67.8%
Net ÷ gross contract revenue
Permanent equivalent salary
€53,142
PAYE gross for same net take-home
Where the money goes
29.3%
Effective tax rate
Tax + PRSI as % of gross revenue
67.8%
Retention rate
Net take-home as % of gross revenue
€53,142
PAYE equiv. salary
Permanent employee gross for same net
Uses 2026 Irish Revenue rates with blended PRSI (9 months pre-Oct / 3 months post-Oct 2026 uplift). PAYE umbrella: employer PRSI at 11.29% (blended) on earnings above €552/week; Class A employee PRSI at 4.24% (blended) with tapered credit for weekly earnings €352–€424. Sole trader / Director: Class S PRSI at 4.24% (blended), minimum €650 if income ≥ €5,000; USC 11% surcharge applies above €100,000 income. Pension contributions reduce income tax base only — not USC. Assumes single person standard credits unless tax status is changed. This is an estimate only — consult a qualified Irish contractor accountant before making decisions.
Your tax treatment depends on your operating structure. PAYE umbrella: the umbrella deducts employer PRSI before calculating your gross, then applies Income Tax, USC, and PRSI (Class A). Sole trader: you pay Income Tax, USC, and Class S PRSI on net profits, which is generally more tax-efficient. Director: treated similarly to sole trader but with director-level PRSI (Class S). The calculator above shows all three side by side.
Retention rates vary by structure and day rate. Sole traders typically retain 55–65% of gross contract income at mid-market rates after Income Tax, USC, and PRSI. PAYE umbrella structures retain slightly less due to employer PRSI. Higher rates push retention lower as more income falls into the 40% tax band.
Sole trader generally gives better take-home at most day rates but requires filing a Form 11 self-assessment return annually. PAYE umbrella is simpler but results in lower net pay because employer PRSI is deducted before your gross is calculated. For most UX/UI Designer contractors, the additional admin of sole trader pays off financially beyond roughly €300/day.
