See how much PAYE, USC and PRSI comes off your pay, and what you take home, on the standard 2026 tax credits and rates.
Income up to your standard rate cut-off point is taxed at 20%, and anything above it at 40%. Your tax credits are then taken off the tax. Pension contributions to an approved scheme are taken off before tax.
| Tax status | Cut-off at 20% | Tax credits |
|---|---|---|
| Single | €44,000 | €4,000 (personal €2,000 + employee €2,000) |
| Single parent | €48,000 | €5,900 (adds €1,900 child carer credit) |
| Married / civil partners, one income | €53,000 | €6,000 (personal €4,000 + employee €2,000) |
| Married / civil partners, both working | Up to €88,000 between you | €4,000 each (personal €2,000 + employee €2,000) |
Charged on gross pay; pension contributions do not reduce it. Nothing is due if your total income for the year is €13,000 or less.
| Income | Rate |
|---|---|
| First €12,012 | 0.5% |
| €12,012.01 to €28,700 | 2% |
| €28,700.01 to €70,044 | 3% |
| Over €70,044 | 8% |
Budget 2026 raised the top of the 2% band from €27,382 to €28,700. People aged 70 or over, and medical card holders earning €60,000 or less, pay reduced rates, which this calculator does not apply.
Most employees pay Class A PRSI on all their pay once they earn over €352 a week. The rate is 4.2% until 30 September 2026 and 4.35% from 1 October 2026. A small PRSI credit (up to €12 a week) reduces it for weekly pay between €352.01 and €424. The calculator uses the rate in force today.
A single person earning €45,000 a year with no pension:
Your employer uses the tax credits and cut-off point Revenue sends them for you (your RPN), and works cumulatively through the year. Extra credits (for example rent, medical or tuition), a second job, a change in pay, or emergency tax will all make your payslip different from this estimate.
If your employer has no RPN for you, for example in a first job before you register with Revenue, tax is taken at a higher emergency rate. Register the job in myAccount on revenue.ie and it is usually refunded in a later pay.
Yes. The rate in force on the day you calculate is used: 4.2% until 30 September 2026 and 4.35% from 1 October 2026.
An estimate on standard 2026 figures, not tax advice. It assumes Class A PRSI, one job, no other income, and the standard credits for your tax status. Also try our company car BIK calculator.