Pre-filled with the €317/day iOS Developer benchmark rate in Ireland. Adjust to your actual rate for a precise take-home figure.
Irish contractor take-home calculator
Pre-filled with the iOS Developer median €317/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
€45,478
65.2% retention
Monthly take-home
€3,790
after all tax & deductions
Retention rate
65.2%
Net ÷ gross contract revenue
Permanent equivalent salary
€61,049
PAYE gross for same net take-home
Where the money goes
32.2%
Effective tax rate
Tax + PRSI as % of gross revenue
65.2%
Retention rate
Net take-home as % of gross revenue
€61,049
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 iOS Developer contractors, the additional admin of sole trader pays off financially beyond roughly €300/day.
At €317/day over 220 billable days, the gross annual contract income is €70K. This is a -18% gross premium over the iOS Developer permanent salary median of €85K/year. The premium compensates contractors for self-funded employer PRSI, pension, holiday pay, sick pay, and business overheads, costs a permanent employer covers on behalf of an employee.
As a sole trader at €317/day, retention depends on how much of the gross falls into the 40% Income Tax band and the 8% USC rate. At most mid-market iOS Developer rates, sole traders retain 58–65% of gross contract income after Income Tax, USC, and Class S PRSI. PAYE umbrella structures retain 3–5% less on average due to employer PRSI. Use the calculator above to see the exact split across all three structures at your specific rate and working days.