Ireland Income Tax, USC & PRSI Take-Home Pay Calculator

About the Ireland Income Tax, USC & PRSI Take-Home Pay Calculator

Work out your take-home pay in Ireland the way Revenue and payroll do: income tax at 20% up to your standard rate cut-off point and 40% above it, less your tax credits; the Universal Social Charge (USC); and PRSI, worked out on each week’s pay with the PRSI credit for lower earnings. Add pension contributions, with relief at your highest rate, or MyFutureFund auto-enrolment, and see every payday and the whole year.

Married couples and civil partners are taxed jointly, with the increased rate band for a second income or the Home Carer Tax Credit, whichever saves more; people aged 65 or over get the exemption limit and marginal relief. Self-employed income gets the Earned Income Tax Credit and Class S PRSI. Each figure links to the official rule, and nothing you type leaves your browser.

Income tax: the rate band and tax credits

Income tax is 20% on income up to your standard rate cut-off point and 40% on the rest, less your tax credits (Revenue). The cut-off points are (tax rates, bands and reliefs):

• Single, widowed or surviving civil partner without qualifying children: €44,000
• Single parent or guardian with the Single Person Child Carer Credit: €48,000
• Married or civil partners, one income: €53,000
• Married or civil partners, two incomes: €53,000, increased by the lower earner’s income up to €35,000

The main tax credits are the Single Person Tax Credit (€2,000; €4,000 for a married couple or civil partners), the Employee (PAYE) Tax Credit (€2,000, or 20% of PAYE income if that is less), the Earned Income Tax Credit for the self-employed (€2,000; with the employee credit at most €2,000 together), the Single Person Child Carer Credit (€1,900), the Home Carer Tax Credit (up to €1,950), the Age Tax Credit (€245, or €490 for a couple) and the Rent Tax Credit (20% of rent paid, up to €1,000, or €2,000 for a jointly assessed couple; Revenue). Credits reduce the tax due but are never paid out, so unused credits are lost.

Married couples and civil partners

Under joint assessment the couple’s tax is worked out together: one set of rate bands and credits for both incomes. With two incomes, the rate band rises by the lower earner’s income, up to €35,000; that increase cannot be moved to the other spouse. The Home Carer Tax Credit is for a married couple or civil partners where one cares at home for a child they get Child Benefit for, a person aged 65 or over or a person with a permanent disability: the full €1,950 while the carer earns up to €7,200, less half of anything above that (Revenue). A couple cannot have both the increased rate band and the Home Carer Tax Credit, so the calculator works out both and uses the better one (Revenue).

In Revenue’s worked example the higher earner takes the married credit and the basic rate band, and each spouse keeps their own employee credit. The calculator divides them the same way to show each of you; a couple can ask Revenue to divide the credits and band differently, and the couple’s total stays the same.

Universal Social Charge (USC)

If your total income is €13,000 or less you pay no USC; above that, USC applies to all of it (Revenue: USC): 0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344, 8% on the balance (Revenue). People aged 70 or over and full medical card holders with income of €60,000 or less pay 0.5% on the first €12,012 and 2% on the rest (reduced rates), and self-employed income above €100,000 carries a 3% surcharge (other rates). Pension contributions do not reduce USC. Revenue’s own example: €50,000 of income gives USC of €1,032.82 (calculating your USC).

PRSI

Most employees pay Class A PRSI of 4.35% on all their earnings once pay is above €352 a week (Department of Social Protection). Between €352.01 and €424 a week a PRSI credit of up to €12 a week lowers it: the credit falls by one-sixth of your pay above €352.01 (Citizens Information). PRSI is not cumulative like income tax and USC: it is worked out on each week’s pay, even if you are paid fortnightly or monthly (PRSI employer guide), so the calculator works it per week. Your employer pays 11.4% on pay above €552 a week and 9.15% at or below it. An agreed increase to 4.5% for employees is due from October 2027 (Department of Finance).

The self-employed pay Class S PRSI on their income for the year once it is €5,000 or more, at least €650; when the rate changes during a year, the year’s income is charged at the weighted rate (PRSI contribution rates and user guide).

Pensions and MyFutureFund

Contributions to an occupational pension, PRSA or retirement annuity get income tax relief at your highest rate, but no USC or PRSI relief (Revenue). Relief is limited to a share of earnings that rises with age (15% under 30, 20% at 30 to 39, 25% at 40 to 49, 30% at 50 to 54, 35% at 55 to 59 and 40% from 60), on earnings up to €115,000 a year.

MyFutureFund is the State auto-enrolment scheme for employees aged 23 to 60 earning €20,000 or more who do not pay into a pension through payroll (Department of Social Protection). You pay 1.5% of gross pay, your employer matches it and the State adds 0.5%; the rates rise over ten years to 6%, 6% and 2% (contribution examples). Your contributions get no tax relief, because the State top-up takes its place, and they stop for the year after the pay period in which your gross pay passes €80,000. You can opt out after six months and get your own contributions back (MyFutureFund update).

Aged 65 or over

From 65 (you or your spouse or civil partner) you get the Age Tax Credit, and you pay no income tax at all if your total income is within the exemption limit: €18,000 for a single person or €36,000 for a couple, plus €575 for each of the first two dependent children and €830 for each further child (Revenue). Just above the limit, marginal relief caps the tax at 40% of the income above it, when that is less than the tax with credits (marginal relief). The exemption is for income tax only: USC still applies (at the reduced rates from 70 if income is €60,000 or less), and so may PRSI.

The Budget 2027 proposals

The Department of Finance’s Budget 2027 taxation measures propose, for next year: the standard rate cut-off point up by €2,500 (€46,500 single, €50,500 for a single parent, €55,500 for a couple, with the two-income increase up to €37,500); the personal, employee and earned income tax credits up by €125 (€2,125, €4,250 for a couple); the Home Carer Tax Credit up to €2,050; the 2% USC band extended to €30,300; and the Rent Tax Credit up to €1,150, or €2,300 for a couple. They become law only when the Finance Act is passed. Choose them under Tax year to compare; PRSI there uses the rates for the start of that year.

Limitations

• For people resident in Ireland with one job (or self-employed) on the normal cumulative basis. Emergency tax, the Week 1 basis and credits and rate bands split between jobs are not shown.
• Bonuses, overtime, benefits in kind, share schemes and social welfare payments are not included: add regular ones to your pay.
• Reliefs such as health expenses, medical insurance, flat-rate expenses, tuition fees, the dependent relative, incapacitated child, blind person’s and widowed parent credits are not worked out: enter their value in “Other tax credits”.
• Your spouse or civil partner is assumed to have no pension contributions and to pay USC at the standard rates; separate assessment and the year of marriage are not covered.
• PRSI assumes the same pay every week under Class A (employees) or Class S (self-employed); other PRSI classes, such as some public servants’ classes, are not covered.
• The Budget proposals are shown as announced; the Finance Act can change them.

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