Browse all calculators →
PAYE income tax
USC separate charge
PRSI separate contribution
Tax credits auto or manual
2027 preview only
Home›Calculators›Tax and Legal›Ireland Income Tax Calculator

Ireland Income Tax Calculator
PAYE, USC, PRSI and Net Salary

Estimate Irish employee take-home pay with PAYE income tax, USC, PRSI, and standard employee tax credits.

Tax Year
🇮🇪
Your Ireland Payroll Estimate
Core Inputs
€
Enter salary based on the mode selected below.
mode
Monthly inputs are annualised before calculation.
tax
Family and joint assessment complexity coming later.
PRSI
Auto mode uses a simplified employee Class A estimate with the weekly exemption and tapered credit.
%
Used only in auto mode.
Credits and USC
credit
Auto mode uses the standard single person and employee credits.
€
Used only in auto mode. It is capped at the year-specific standard amount.
USC
USC uses year-specific rate bands. No manual override in V1.
2027 preview only. These figures use estimated preview parameters and are not final.
This calculator is employee only. It does not model benefits in kind, company car, dependents, bonuses, 13th month, married or jointly assessed logic, self-employed logic, or director logic.
Estimated Annual Net Salary
—
after PAYE, USC and PRSI
Estimated monthly net salary
—
—
Gross Salary
—
annualised
PAYE Before Credits
—
income tax before credits
Tax Credits
—
reduce PAYE only
PAYE After Credits
—
income tax after credits
USC
—
separate charge
PRSI
—
separate contribution
Total Deductions
—
all included
Net Annual Salary
—
Net take-home salary
Net Monthly Salary
—
Net take-home salary
Annual Breakdown
2025 vs 2026
<
2025 net annual salary—
2026 net annual salary—
Difference in net salary—
Auto vs Manual Credits
Auto credits net salary—
Manual credits net salary—
PAYE difference—
Auto vs Manual PRSI
Auto PRSI net salary—
Manual PRSI net salary—
Deduction difference—
Payroll Structure
PAYE after credits—
USC—
PRSI—
Gross Salary vs Net Salary
Net salary
Total deductions
5-Year Projection (3% annual salary growth)
YearGross SalaryPAYEUSCPRSINet Salary
Important: This calculator estimates Irish employee salary using PAYE income tax, USC, PRSI, and standard employee tax credits. It does not replace payroll software, Revenue calculations, employer payroll settings, or professional tax advice. It is an estimate only. 2027 outputs are preview only and not final.
✦ Cal, AI Explanation
Cal is reviewing your Irish salary scenario...
💬 Ask Cal about your Irish salary
Cal
Your Ireland payroll estimate is ready. Ask me about PAYE, USC, PRSI, tax credits, or why your payslip may differ.

🇮🇪 Ireland Payroll Notes

PAYE is only one part of payroll deductions
USC is separate from PAYE
PRSI is separate from PAYE and USC
Tax credits reduce PAYE
Employee-only model
2027 is preview only

Related Calculators

UK Income Tax Calculator→ Netherlands Salary Calculator→ Belgium Salary Calculator→ Italy Income Tax Calculator→ Salary After Tax→

Related Guides

How PAYE Works in Ireland→ USC Guide→ PRSI Guide→

How Ireland salary tax works

An Irish employee salary estimate is not just PAYE. A payroll-style estimate starts with gross salary, calculates PAYE using income tax bands, reduces that PAYE with tax credits, then adds USC and PRSI as separate deductions. That is why a PAYE-only calculator can overstate take-home pay.

Gross salary input
= PAYE taxable salary
Apply PAYE tax bands
− Tax credits
= Income tax after credits
+ USC
+ PRSI
= Total payroll deductions in this model
This version is intentionally employee-focused and keeps PAYE, USC and PRSI separate.

PAYE explained

PAYE is the main income tax part of Irish payroll, but it is not the whole payroll burden. In this calculator, the first slice of income is taxed at the standard rate and the balance is taxed at the higher rate. Tax credits then reduce the PAYE amount after it has been calculated.

YearStandard Rate BandHigher Rate
2025Up to €44.000 at 20%Above €44.000 at 40%
2026Up to €44.000 at 20%Above €44.000 at 40%
2027 previewUp to €45.000 at 20%Above €45.000 at 40%

USC explained

USC is separate from PAYE and applies using its own rate bands. It does not get reduced by the normal employee tax credits used in PAYE. This is one reason why take-home salary can feel lower than a simple income-tax-only estimate.

PRSI explained

PRSI is also separate from PAYE and USC. This calculator uses an employee-focused Class A style estimate with the weekly exemption threshold and tapered PRSI credit in auto mode, or a manual annual override if you already know your payroll figure.

Tax credits explained

Tax credits reduce PAYE, not gross salary. In this build, auto mode uses the standard single person credit plus the employee credit. Manual mode is included for cases where the annual tax credit figure on payroll differs from the default standard amount.

Frequently Asked Questions

Is PAYE the same as all payroll tax?+
No. PAYE is the income tax part of payroll. USC and PRSI are separate and both affect take-home pay.
Why is USC separate?+
Because USC uses its own rate bands and is calculated independently from PAYE. Standard employee tax credits do not directly reduce USC.
Why is PRSI separate?+
Because PRSI is a social insurance contribution, not PAYE income tax. It has its own thresholds and credit rules in payroll.
Why do tax credits matter?+
Because tax credits reduce PAYE after the PAYE tax has been calculated. They can materially reduce the income tax portion of your deductions.
Why can my payslip differ from this estimate?+
Real payslips can differ because of payroll period timing, employer settings, pension deductions, benefits, emergency tax situations, and other items outside the scope of this simplified employee model.