2026 · EUR · PRSI Class A

Ireland Salary Tax Calculator 2026

Annual estimate for a single Irish-resident PAYE employee.

Includes PAYE income tax, USC and Class A PRSI. Employer PRSI is not deducted from take-home pay.

Salary details

Tax yearGross annual salary (€)Monthly input is multiplied by 12.

The single-employee SRCOP is €44,000 at 20%, with income above it at 40%. The Personal Tax Credit and Employee PAYE Tax Credit are €2,000 each.

USC is a separate system. The 2026 exemption threshold is €13,000; if exceeded, USC applies to full income using the standard bands.

The calculator uses Class A weekly thresholds, the €12 employee PRSI credit, and the verified rate change on 1 October 2026.

Pension relief, Emergency Tax, Week 1 basis, family credits, Rent Tax Credit and Northern Ireland are not included.

What is PAYE?

PAYE is income tax calculated using the official SRCOP and tax credits.

What is USC?

USC is a separate charge and PAYE credits do not reduce it.

Which PRSI class is used?

Class A PRSI is used for the standard employee profile.

Is employer PRSI deducted from salary?

No. Employer PRSI does not reduce employee take-home pay.