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Estimates based on Revenue and Department of Social Protection 2026 rates, confirmed under Budget 2026. PRSI shown uses the blended 2026 self-employed/employee rate. Your actual liability depends on your full personal circumstances — this is not a substitute for advice from an accountant or Revenue.ie.
Where the money goes
Gross income, broken into take-home pay and each deduction.
Detailed breakdown
Full band-by-band calculation, the same way Revenue works it out.
Income Tax
| Band | Rate | Taxable amount | Tax due |
|---|---|---|---|
| Standard Rate | 20.0% | €44,000.00 | €8,800.00 |
| Higher Rate | 40.0% | €1,000.00 | €400.00 |
| Gross Income Tax | €9,200.00 | ||
| Less tax credits | −€4,000.00 | ||
| Total Income Tax | €5,200.00 | ||
Universal Social Charge
| Band | Rate | Income range | USC due |
|---|---|---|---|
| USC Band 1 | 0.5% | €0 – €12,012 | €60.06 |
| USC Band 2 | 2.0% | €12,012 – €28,700 | €333.76 |
| USC Band 3 | 3.0% | €28,700 – €70,044 | €489.00 |
| Total USC | €882.82 | ||
PRSI Contribution (Class A)
| Class | Rate | Basis | Amount |
|---|---|---|---|
| Class A | 4.2375% | Gross income (Class A) | €1,906.88 |
| Total PRSI | €1,906.88 | ||
About this calculator
How the 2026 figures work, in plain terms.
Income Tax is charged at 20% on income up to your standard rate cut-off (€44,000 single, €53,000 married one income, up to €88,000 married two incomes), and 40% above it. Tax credits — €2,000 Personal Credit plus €2,000 PAYE or Earned Income Credit — are subtracted directly from the tax bill, euro for euro.
USC is charged on gross income with no credits: 0.5% to €12,012, 2% to €28,700, 3% to €70,044, and 8% above that. Anyone earning €13,000 or less pays no USC at all. Medical card holders and people aged 70+ earning under €60,000 pay a maximum of 2%. Self-employed income over €100,000 carries an extra 3% surcharge.
PRSI for PAYE employees (Class A) is 4.2% until 30 September 2026, rising to 4.35% from 1 October — a blended 4.2375% across the year — with no PRSI at all below €352/week. Self-employed people (Class S) pay the same blended rate on all income, with a minimum annual contribution of €650.
Pension contributions reduce your income for tax purposes (within age-related limits) but are still subject to USC and PRSI in full.