Budget 2027 Take-Home Pay Calculator (Ireland)
Your take-home pay under the 2026 and 2027 rules side by side, with Budget 2027's income tax and USC (Universal Social Charge) changes shown apart from the PRSI (Pay Related Social Insurance) rise already in law.
Calculator
EXAMPLE A single person earning €45,000 a year: €398.50 a year better off under the 2027 rules than the 2026 rules (Budget 2027 +€466.00, PRSI rise already in law −€67.50). Swap in your own numbers below.
In plain terms: PAYE (Pay As You Earn) is how income tax is collected from wages; USC (Universal Social Charge) is a separate charge on income with its own bands; and PRSI (Pay Related Social Insurance) is the payment that builds entitlement to the State Pension and to benefits like Maternity Benefit and Jobseeker's Benefit. A Budget can move any of the three.
EXAMPLEPrefilled numbers — a single person earning €45,000 a year: take-home under the 2027 rules compared with the 2026 rules
+€398.50 a year — better off
- Income tax and USC — Budget 2027 changes +€466.00
- PRSI — a rise already set in law, not a Budget 2027 decision −€67.50
≈ +€33.21 a month · +€7.66 a week on average over 2027 · +1.1% of the example earner's 2026 take-home. Take-home after tax: €37,010.17 under 2026 rules → €37,408.67 under 2027 rules.
On a payslip: the first payslip of 2027 is about €38.83 a month more than one at the end of 2026; from 01/10/2027, when the employee PRSI rate becomes 4.5%, it is about €5.63 a month less than before that date.
The Department of Finance's Budget 2027 tables count these PRSI rises in their yearly change ('The agreed PRSI increases are included in the analysis' — Budget 2027 Tax Policy Changes, note 2 to Table 2, printed page 18), so their figures compare with the total on this page, not with the Budget part alone.
2026 rules and 2027 rules, side by side — a year
| 2026 rules | 2027 rules | Change | |
|---|---|---|---|
| Gross pay | €45,000.00 | €45,000.00 | €0.00 |
| Income tax (PAYE) | −€5,200.00 | −€4,750.00 | +€450.00 less tax |
| Universal Social Charge (USC) | −€882.82 | −€866.82 | +€16.00 less tax |
| PRSI (Class A employee) | −€1,907.01 | −€1,974.51 | −€67.50 more PRSI |
| Total tax | −€7,989.83 | −€7,591.33 | +€398.50 less tax |
| Example take-home pay | €37,010.17 | €37,408.67 | +€398.50 better off |
Every amount in this table is for a whole year. Deductions are shown with a minus in both years, and Change = the 2027 column minus the 2026 column as printed — so on every row a plus means more money in the example earner's pocket and a minus means less, the same way as the figures at the top. Of the two parts under the total at the top, the first is the income tax and USC rows taken together and the second is the PRSI row.
How USC is worked out — it is charged on yearly income in bands. 2026: 0.5% of €12,012 + 2% of €16,688 + 3% of €16,300 = €882.82; 2027: 0.5% of €12,012 + 2% of €18,288 + 3% of €14,700 = €866.82.
How PRSI is worked out — PRSI is charged on weekly pay — €865.38 here — at the employee rate in force each week. Each year's 52 weeks are shared out between its rates by calendar days: 2026 — 273 days at 4.2% and 92 days at 4.35%; 2027 — 273 days at 4.35% and 92 days at 4.5%. A weekly PRSI credit takes some PRSI off for weekly pay from €352.01 to €424.00, up to €12.00 a week, less €1 for every €6 of pay above €352.01; it does not apply here, because weekly pay is above that range.
The change, by pay period
| Year | Month (avg) | Week (avg) | |
|---|---|---|---|
| Take-home change | +€398.50 | +€33.21 | +€7.66 |
| of which Budget 2027 (income tax and USC) | +€466.00 | +€38.83 | +€8.96 |
| of which PRSI rise already in law | −€67.50 | −€5.63 | −€1.30 |
| As % of the example earner's 2026 take-home | +1.1% | ||
Each figure is rounded to the cent on its own, so the two parts can add up to a cent more or less than the total.
What changes from 2026 to 2027 in the rules this calculation uses
| Rule | 2026 | 2027 |
|---|---|---|
| Standard-rate cut-off point (single) | €44,000 | €46,500 |
| Standard-rate cut-off point (single parent claiming the Single Person Child Carer Credit) | €48,000 | €50,500 |
| Standard-rate cut-off point (married, one income) | €53,000 | €55,500 |
| Standard-rate cut-off point (married, two incomes — the couple's starting amount) | €53,000 | €55,500 |
| Married, two incomes — the most the lower earner's income can add | €35,000 | €37,500 |
| Married, two incomes — the couple's combined cut-off point (maximum) | €88,000 | €93,000 |
| Personal Tax Credit (single) | €2,000 | €2,125 |
| Personal Tax Credit (married / civil partnership) | €4,000 | €4,250 |
| Employee (PAYE) Tax Credit | €2,000 | €2,125 |
| Home Carer Tax Credit | €1,950 | €2,050 |
| USC band 2 (2%) — top of the band | €28,700 | €30,300 |
| Employee PRSI rate (Class A) | 4.2% to 30/09/2026, then 4.35% from 01/10/2026 | 4.35% to 30/09/2027, then 4.5% from 01/10/2027 |
The standard-rate cut-off point is the amount of income taxed at 20%; income above it is taxed at 40%.
6 PRSI changes that affect only what employers pay — not take-home pay
| Rule | 2026 | 2027 |
|---|---|---|
| PRSI subclass A0 employer rate — from 01/10/2027 | 9.15% | 9.3% (derived — see the note below) |
| PRSI subclass AX employer rate — from 01/10/2027 | 9.15% | 9.3% (derived — see the note below) |
| PRSI subclass AL employer rate — from 01/10/2027 | 9.15% | 9.3% (derived — see the note below) |
| PRSI subclass AL weekly upper limit | €552 | €600 |
| PRSI subclass A1 employer rate — from 01/10/2027 | 11.4% | 11.55% (derived — see the note below) |
| PRSI subclass A1 weekly lower limit | €552.01 | €600.01 |
The employer rates from 1 October 2027 are derived, not printed by any source: the 2024 Act sets 8.3% and 10.55% from that date, and the Department of Social Protection publishes its Class A employer rates one point above the Act (9.15% and 11.40% against the Act's 8.15% and 10.4% from 1 October 2026). No figure on this site uses them yet; they will be replaced with the Department's own table when it is published.
Why PRSI moves: in 2026 the employee rate is 4.2% to 30/09/2026, then 4.35% from 01/10/2026; in 2027 it is 4.35% to 30/09/2027, then 4.5% from 01/10/2027 — so the same pay costs more PRSI in 2027. The 2026 rise was legislated before this Budget — it is not a Budget change, but it is real money. The 1 October 2027 rise was set in July 2024 by the Social Welfare (Miscellaneous Provisions) Act 2024, so it is not a Budget 2027 decision either.
On a payslip: the first payslip of 2027 is about €38.83 a month more than one at the end of 2026; from 01/10/2027, when the employee PRSI rate becomes 4.5%, it is about €5.63 a month less than before that date. The figure at the top compares the whole of 2027 with the whole of 2026; set against one paid on the same date in 2026, every 2027 payslip shows about €33.21 a month more — the same as the figure at the top, because both years change the PRSI rate on the same day by the same step.
2026 rules in detail
| Year | Month (avg) | Week (avg) | |
|---|---|---|---|
| Gross pay | €45,000.00 | €3,750.00 | €865.38 |
| Income tax (PAYE) | −€5,200.00 | −€433.33 | −€100.00 |
| Universal Social Charge (USC) | −€882.82 | −€73.57 | −€16.98 |
| PRSI (Class A employee) | −€1,907.01 | −€158.92 | −€36.67 |
| Example take-home pay | €37,010.17 | €3,084.18 | €711.73 |
The income tax line already includes the example earner's tax credits: gross tax €9,200.00 minus credits €4,000.00 = €5,200.00. Gross pay is before tax; every deduction here is money the example earner pays to Revenue.
Enter your own numbers in the form and this section will show how to check the 2026 figure against a payslip.
Assumptions and things to know
- Built for PAYE employees on PRSI Class A under pensionable age (66) with employment income only — no benefit-in-kind (taxable perks such as a company car), rental or self-employed income.
- Both years use the same pay, status, age and credits entered in the form. A pay rise, a change of job or a change of circumstances would move the figures more than most Budgets do — this page shows only what the change of rules does.
- PRSI is charged weekly at the rate in force on the pay date; annual figures blend each year's rate periods by calendar days (the rate changes on 01/10/2026 and on 01/10/2027).
- Budget 2027's tax changes are announcements until the Finance Bill becomes law. In the words of the Department of Finance: “The Finance Bill, which puts the tax measures announced in the Budget into law, must be enacted within four months of the passing of the Budget Day Financial Resolutions.” ('Budget in Brief 2027', p.5)
- Pension contributions reduce income tax only (within the age-related limit and the €115,000 earnings cap) — never USC or PRSI.
- Monthly and weekly columns divide the annual figures by 12 and 52; each row rounds on its own, so a column added by hand can be a cent off.
- The 2027 column reads a data file filled from the official Budget publications and checked against their worked examples before it went live — the site's Sources page gives the exact page for every figure.
Estimates only — not professional advice.
In plain terms: the Budget is the Government's yearly announcement of next year's tax rates, bands and credits — Budget 2027 was announced on 6 October 2026 and its changes are due to apply to pay from 1 January 2027, once they are passed into law. This calculator runs the same arithmetic as the take-home pay calculator twice — once under this year's rules, once under next year's — and shows the difference per year, month and week. The 2027 column uses the rates published on Budget Day. Not every difference is a Budget decision: PRSI rises already set in law before the Budget also apply, so the result shows the Budget's income tax and USC changes and the PRSI rise as two separate parts.
How this calculator works
Both columns come from ONE engine: income tax at 20% up to your standard-rate cut-off point and 40% above it, reduced by your tax credits; USC across its income bands; and PRSI Class A, day-weighted across the rate periods in force in each year. The only thing that differs between the columns is the rate table the engine reads — 2026's versus 2027's — so a difference can only come from a change in the rules. The result splits it into two parts: the income tax and USC rows together, and the PRSI row — because the PRSI change between the two years comes from rates set in law before the Budget, not from the Budget itself. Every rate is read from a versioned data file assembled from the official publications below. The 2027 file was filled from the official Budget documents and passed the same worked-example test suite as every other calculator. Every 2027 figure this comparison uses to work out take-home pay has been checked against the official page cited for it; the Sources page still marks 29 other 2027 source entries "pending verification" — this comparison uses none of them, and they are being confirmed one by one.
Sources
Key official sources for the figures on this page — the Sources page lists every statutory value with its effective and retrieval dates.