How we calculate Ireland take-home pay

Defaults

• Tax year 2026; single PAYE employee with the personal and employee tax credits; no pension; paid monthly; one job for the whole year.

Order of the calculation

1. Pension. Occupational and PRSA contributions are taken off pay for income tax, within the age-related limit (15% to 40%) and the €115,000 earnings cap. They don't reduce USC or PRSI. Auto-enrolment contributions (1.5% of pay up to €80,000) get no tax relief and come out after tax.
2. Income tax. 20% up to the standard rate band for your status, 40% above, minus tax credits (never below zero). Married couples are jointly assessed; with two incomes the band increase is the lower of the cap and the lower earner's income. Payroll works this out cumulatively, which for a steady salary gives the same answer as the annual figure.
3. USC on gross pay: nothing if income is €13,000 or less, otherwise the bands on all of it; reduced rates for full medical card holders and people aged 70+ with income of €60,000 or less. Each partner pays their own.
4. PRSI on each week's pay at the rate in force on the pay date: three quarters of the year's pay dates before 1 October and one quarter after. The €352 weekly threshold and the PRSI credit are applied to weekly pay, with the PRSI and the credit each rounded to the cent as in DSP's table.
5. Monthly, fortnightly and weekly figures are the year divided by 12, 26 or 52.

Known limits

• Other credits (blind person, incapacitated child, dependent relative, mortgage interest), benefits in kind, share schemes, second jobs, week-53 years and non-PAYE income are not modelled.
• The Rent Tax Credit is taken at its maximum; your credit is 20% of the rent you pay, up to that limit.
• 2027 figures are a preview of Budget 2027 and apply only once the Finance (No. 2) Bill 2026 is passed.

Every release is tested against cases from the official calculator: see accuracy tests. Rate changes are logged in the changelog.