Ireland · 2026 PAYE · annualized payroll · annualized-payroll
Ireland Salary After Tax Calculator 2026
Estimate employee take-home pay with a country-specific breakdown of modeled income tax and statutory employee deductions. This calculator uses the effective-dated profile and assumptions shown below.
Current modeled profile: Single PAYE employee · documented USC/PRSI profile · 2026 PAYE · annualized payroll (annualized-payroll)
How this calculation works
Annualized payroll: converts pay to an annual basis and estimates deductions using statutory payroll rules.
The calculator applies profile ie-2026-paye-employee (version 2026.2), lists each modeled deduction separately, and subtracts those deductions from gross annual pay. Monthly and weekly values are annual estimates divided by 12 and 52.
Profile dates and status
- Effective:
- 2026-01-01 to 2026-12-31
- Reviewed:
- 2026-10-01
- Source checked:
- 2026-10-01
- Version:
- 2026.2
- Status:
- current
- Scope:
- Ireland (Single / One-Income Married PAYE)
- Currency:
- EUR
What changed this tax year?
This page uses only the current, reviewed 2026 PAYE · annualized payroll profile shown above. Formulexa does not silently reuse current rules for a previous-year comparison: a numerical year-over-year result will appear only after a separate archived profile and regression fixtures have been verified for this exact modeled scope.
Check the official sources below for enacted rule changes outside this calculator's documented assumptions and exclusions.
Assumptions
- Any entered bonus or commission is treated as additional annual PAYE employment income; pay-period withholding can differ.
- Single or married/one-income PAYE employee, under age 70, without reduced USC eligibility.
- Income is annualized assuming 52 equal contribution weeks, with employee PRSI blending 39 weeks at 4.20% and 13 weeks at 4.35%.
- Income Tax uses the €44,000 standard band and €2,000 each Single Person and PAYE credits (€4,000 total).
Not included
- Two-income joint assessment, children, medical-card/reduced USC, pension relief, benefits in kind, specialized credits and self-employment are excluded.
Current rates and country-specific rules
- Single PAYE employees use a EUR 44,000 standard-rate band and EUR 4,000 combined standard credits.
- Married or civil-partnered one-income users use a EUR 53,000 band and EUR 6,000 combined standard credits.
- USC uses the 2026 exemption and four bands; Class A PRSI is annualized from weekly earnings and the in-year rate change.
Worked example
For a single PAYE employee earning EUR 50,000, modeled Income Tax is EUR 7,200, USC is EUR 1,032.82 and annualized employee PRSI is EUR 2,118.75.
Frequently asked questions
Why is two-income joint assessment not available?
Income Tax bands can transfer between spouses, while USC and PRSI remain person-specific. A credible two-income result requires two separate salary inputs and is outside V1.
Does this include reduced USC?
No. Age and medical-card reduced-rate conditions are explicitly excluded from V1.
Official sources
- Tax rates, bands and reliefs 2026Revenue Ireland · supports 2026 income-tax bands (€44,000 single / €53,000 one-income married) and standard credits · retrieved 2026-10-01
- Standard rates and thresholds of USC 2026Revenue Ireland · supports 2026 USC exemption threshold (€13,000), bands (0.5%, 2%, 3%, 8%) and rates · retrieved 2026-10-01
- PRSI Class A rates 2026Department of Social Protection · supports Class A employee PRSI rates (4.20% through 30 Sep, 4.35% from 1 Oct) and tapered weekly credit (€352.01–€424) · retrieved 2026-10-01