Irish Tax & Salary Calculator

A single PAYE employee on €60,000 takes home about €44,925 a year, €3,744 a month, after €11,200 of Income Tax, €1,333 of USC and €2,542 of PRSI. The €16,000 above the €44,000 standard rate band is taxed at 40%.

About €64,532 a year, or €5,378 a month, for a single PAYE employee. Every euro above €70,044 is taxed at a combined 52.24%: 40% Income Tax, 8% USC and 4.2375% PRSI.

Yes. Employee PRSI rises from 4.2% to 4.35% on 1 October 2026, so the calculator applies the 2026 blend of 4.2375% across the year. Annual figures match what a full year of payroll deducts; your actual monthly PRSI is slightly lower before October and slightly higher after it.

On a gross salary of €85,000 (single, standard credits), your 2026 take-home is about €57,368 a year (€4,781 a month) after Income Tax, USC and PRSI.

For 2026, the standard rate of Income Tax is 20% on the first €44,000 (single person). Income above €44,000 is taxed at 40%. Tax credits of €2,000 (personal) + €2,000 (employee/PAYE) reduce your tax bill by €4,000.

The Universal Social Charge (USC) is a tax on income. For 2026: 0.5% on the first €12,012; 2% on €12,013–€28,700; 3% on €28,701–€70,044; 8% on income above €70,044. If your total income is €13,000 or less, you are exempt.

Employees pay PRSI at 4.2% (Class A) from January–September 2026, rising to 4.35% from 1 October 2026. Earnings under €352/week are exempt. A sliding scale credit (max €12/week) applies for the €352–€424/week band. Above €424/week, the full rate applies to all reckonable earnings. PRSI funds the Social Insurance Fund which pays benefits including the State Pension.

Budget 2027, announced on 6 October 2026, sets these from 1 January 2027: the 20% standard rate band rises €2,500 to €46,500 for a single person (€55,500 for a married couple with one income); the personal and employee credits rise €125 each to €2,125; and the USC 2% band now runs to €30,300. The 20% and 40% rates, the other USC rates and the €13,000 USC exemption are unchanged. Employee PRSI is 4.35% until 30 September 2027 and 4.5% from 1 October 2027.

For a single PAYE employee on €50,000, about €691 a year more than in 2026 (€40,339 against €39,648). On €30,000 the gain is about €218, because only the credits and the USC change reach that far down. Pick 2027 in the calculator to see your own figure. The higher PRSI rate takes back part of the Budget gain, so the rise is smaller than the headline tax cuts suggest.

Between about €18,300 and €21,000 a year, the Budget 2027 tax changes give you nothing, because your tax credits already cover all your Income Tax and your income is below the USC 2% band change. PRSI still rises, from a 4.2375% average in 2026 to 4.3875% in 2027, so on the same salary you keep about €30 a year less. Below €18,300 (€352 a week) you pay no PRSI and nothing changes. From about €21,000 the bigger credits start to count, and the gain jumps to around €170 to €220. On the minimum wage, the rise to €14.94 an hour more than makes up for it.

The calculator uses 2026 Budget rates by default, and Budget 2027 rates when you pick 2027. The 2027 rates are as announced and still have to pass in the Finance Bill. It assumes PAYE employment with standard tax credits only. It does not account for pension contributions, BIK, share options, or any other reliefs. Always verify with Revenue.ie or a tax professional for precise figures.