Ireland Income Tax Calculator 2026 | Tax Atlas
Calculate your 2026 take-home pay, income tax, and full bracket breakdown for Ireland. Free, no signup required.
Enter your gross income above to see your 2026 Ireland tax breakdown instantly.
Quick example
A single employee earning €60,000 in 2026 has a taxable income of €60,000 after the €4,000 tax credits, and pays approximately €15,075 in income tax, USC, and PRSI — an effective rate of about 25.1%.
How Irish income tax works in 2026
Irish income tax (PAYE) uses a two-rate system: 20% on income up to the Standard Rate Cut-Off Point (SRCOP) and 40% on everything above it. The SRCOP varies by filing status: €44,000 for single taxpayers, €48,000 for Single Person Child Carers, €53,000 for married couples with one earner, and up to €79,000 for married couples with two earners. Non-refundable tax credits — personal credit and PAYE credit — are then deducted from the calculated tax liability.
On top of income tax, employees pay the Universal Social Charge (USC) — a separate, progressive levy that cannot be reduced by tax credits. USC has a hard cliff edge: if your annual income is €13,000 or less, you pay €0 USC on the entire amount. If your income is €13,001, USC applies to every euro from the first one, at 0.5% on the first €12,012, 2% on €12,013–€28,700 (widened in Budget 2026), 3% on €28,701–€70,044, and 8% on income above €70,044. This cliff edge creates a steep effective marginal rate for incomes just above €13,000.
Employees also pay PRSI (Pay Related Social Insurance) — Class A for most employees. For 2026, the PRSI rate changed mid-year: 4.2% from January to September, and 4.35% from October to December, giving an annualized blended rate of 4.2375%. PRSI applies to the full annual income once earnings exceed €18,304 per year (equivalent to the €352 weekly exemption threshold). Like USC, PRSI cannot be reduced by income tax credits.
Married couples who are jointly assessed can transfer up to €35,000 of the standard rate band from the lower-earning spouse to the higher earner. This means a two-earner household can have a combined SRCOP of up to €79,000 (€44,000 + €35,000). USC and PRSI are always computed per person on each individual's income — the band transfer applies only to income tax.
These rates and thresholds are sourced from Revenue.ie — Tax rates, bands and reliefs 2026.
2026 Ireland income tax brackets
| Rate | Taxable income (single) |
|---|---|
| 20% | Up to €44,000 |
| 40% | Over €44,000 |
Income tax brackets only (20% / 40% split at SRCOP). USC and PRSI are separate levies shown in the full breakdown. Tax credits (Personal €2,000 + PAYE €2,000) are deducted from income tax, not shown in the bracket table. Source: Revenue.ie.
Frequently asked questions
- What is the Standard Rate Cut-Off Point (SRCOP)?
- The SRCOP is the income level at which your tax rate switches from 20% to 40%. For 2026: €44,000 for single filers, €48,000 for Single Person Child Carers, €53,000 for married couples with one income, and up to €79,000 for married couples with two incomes (€44,000 plus up to €35,000 transferred from the second earner). Income below the SRCOP is taxed at 20%; income above it at 40%.
- What is USC and how is it calculated?
- The Universal Social Charge (USC) is a separate levy on all income that cannot be reduced by tax credits. For 2026, it has four bands: 0.5% on the first €12,012; 2% on €12,013–€28,700; 3% on €28,701–€70,044; and 8% above €70,044. Critical: if your total income is €13,000 or less, you pay no USC at all. If your income is even €1 above €13,000, USC applies to your full income from the first euro — not just the euro over €13,000. This is a hard cliff edge, not a sliding threshold.
- What is PRSI and what rate applies for 2026?
- PRSI (Pay Related Social Insurance) is a social insurance contribution for employees. Most employees pay Class A PRSI, which changed mid-year in 2026: 4.2% from January to September, rising to 4.35% from October to December. The annualized blended rate is 4.2375%. PRSI applies to your full income once you earn more than €18,304 per year (€352 per week). Like USC, PRSI cannot be reduced by tax credits.
- How does the married two-earners band transfer work?
- Married couples who are jointly assessed can transfer up to €35,000 of the standard rate band (20%) from the lower-earning spouse to the higher earner. For example, if the second earner earns €30,000, the first earner's SRCOP becomes €44,000 + €30,000 = €74,000. This reduces the income taxed at 40% for the higher earner. USC and PRSI are always calculated per person on individual incomes — the band transfer only applies to income tax.
- What tax credits am I entitled to?
- For 2026, standard credits include: Personal Tax Credit (€2,000 single, €4,000 married jointly assessed) and the Employee/PAYE Tax Credit (€2,000, available to PAYE employees). Single Person Child Carers get an additional €1,900 credit. A Rent Tax Credit of €1,000 (€2,000 jointly assessed) is also available. Credits reduce your income tax directly — they cannot reduce USC or PRSI.
- What's the difference between income tax and USC?
- Income tax is the main tax on your income, calculated at 20% and 40% and reducible by tax credits. USC is a separate, additional charge on income that cannot be reduced by tax credits. Both are compulsory, but they use different rates, bands, and rules. PRSI is a third separate charge funding social insurance benefits. Your total deduction is the sum of all three.
- Is this a professional tax estimate?
- No. This calculator provides estimates for informational purposes only and does not constitute professional tax advice. It covers standard employment income for PAYE workers. It does not cover rental income, self-employment income, capital gains, dividends, medical expenses relief, pension contributions, or other individual circumstances. Consult a Chartered Tax Adviser (CTA) or Chartered Accountant registered with Revenue for advice specific to your situation.
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