Turn a gross Irish salary into take-home pay. Uses the Budget 2027 bands and credits (and 2026 for comparison), with USC, PRSI and tax relief on your pension contributions.
Three charges come off an Irish salary. Income tax is 20% up to the standard rate band and 40% above it; for a single person the band is €46,500 in 2027 (€44,000 in 2026). Your tax is then reduced by tax credits: a single PAYE worker gets the personal credit and the employee (PAYE) credit, €2,125 each in 2027 (€2,000 each in 2026), so €4,250 comes straight off the tax bill. USC is charged on gross pay at 0.5% up to €12,012, 2% up to €30,300 (2027; €28,700 in 2026), 3% up to €70,044 and 8% above, and nobody earning €13,000 or less pays it. PRSI for employees is 4.35% in 2027, rising to 4.5% from 1 October 2027 (4.2% rising to 4.35% in 2026); it does not apply if you earn €352 a week or less.
Income tax is 20% of €46,500 (€9,300) plus 40% of €13,500 (€5,400), so €14,700 before credits and €10,450 after the €4,250 of credits. USC is about €1,317 and PRSI about €2,633. Take-home pay is roughly €45,600 a year, or €3,800 a month. Leaving out the tax credits, as some simple calculators do, would overstate the tax by €4,250.
Contributions to an occupational pension or PRSA reduce your income tax (relief at your marginal rate within age-related limits) but not USC or PRSI, which is why the calculator subtracts them before income tax only.
Covers PAYE employees. It does not include the PRSI credit for weekly earnings just above €352, the single person child carer credit, rent or medical credits, or two-income married couples (who can share up to €93,000 of standard rate band in 2027). Check your figures with Revenue's myAccount.
Irish take-home pay is calculated after three separate charges: Income Tax (20%/40% depending on the standard rate band, reduced by tax credits), USC (Universal Social Charge, in bands from 0.5% to 8%), and PRSI (Pay Related Social Insurance, 4.35% for most employees from October 2026). Each has its own distinct thresholds and rules, calculated independently rather than as one blended rate, which is why small changes in salary near a band boundary can shift take-home pay by more than a simple percentage calculation would suggest.
Pension contributions, if made through payroll, typically reduce the income subject to income tax (and sometimes USC, depending on the scheme), which is why increasing a pension contribution often costs less in reduced take-home pay than the contribution amount itself once the tax relief is factored in.
About €45,600 a year (€3,800 a month) for a single PAYE employee: roughly €10,450 income tax after credits, €1,317 USC and €2,633 PRSI.
20% on the first €46,500 for a single person (€55,500 for a married couple with one income, up to €93,000 with two incomes) and 40% on the rest, under Budget 2027.
The personal tax credit and the employee (PAYE) tax credit, each €2,125 in 2027 (€2,000 in 2026). They reduce your tax bill euro for euro.
0.5% up to €12,012, 2% from €12,012 to €30,300, 3% from €30,300 to €70,044, and 8% above €70,044. Income of €13,000 or less is exempt.
4.35% in 2027, rising to 4.5% from 1 October 2027. In 2026 it was 4.2%, rising to 4.35% from 1 October 2026. Employees earning €352 a week or less pay none.