Ireland PAYE Take-Home Pay Calculator 2026
Work out your net pay after income tax, USC (Universal Social Charge) and PRSI (Pay Related Social Insurance) for 2026, with a full gross-to-net breakdown.
Calculator
EXAMPLE The example earner takes home €37,010.17/year ≈ €711.73/week (annual average) — 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.
EXAMPLEExample take-home pay (2026 rules) — swap in your own in the form
€37,010.17 per year
≈ €3,084.18 per month · €711.73 per week
| Year | Month (avg) | Week (avg) | |
|---|---|---|---|
| Gross pay | €45,000.00 | €3,750.00 | €865.38 |
| Pension contribution — still the earner's money, going into their pension | €0.00 | €0.00 | €0.00 |
| 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 |
| Take-home pay | €37,010.17 | €3,084.18 | €711.73 |
The income tax line already includes the selected tax credits: gross tax €9,200.00 minus credits €4,000.00 = €5,200.00.
To check against a payslip: gross pay, PAYE (income tax), USC and PRSI (often shown as "EE PRSI") each appear as their own line there; the tax credits are already inside the PAYE figure, not a separate deduction.
Only the credits ticked in the form are counted here. A Revenue tax credit certificate often carries others (Rent Tax Credit, medical expenses relief, Home Carer Tax Credit) — compare the credit TOTAL on the certificate with the €4,000.00 used above before deciding the figures disagree.
Total tax (€7,989.83) is 17.8% of the example's gross pay. The example's standard-rate cut-off point: €44,000.00. Income above it is taxed at 40%.
What happens to the example's next €100 of pay?
| Income tax | −€40.00 |
|---|---|
| USC | −€3.00 |
| PRSI | −€4.24 |
| The earner keeps | €52.76 (marginal tax rate 47.2%) |
Scenario: change the example's pension contribution
| Now | Scenario | |
|---|---|---|
| Pension contribution | €0.00 | −€4,500.00 |
| Income tax | −€5,200.00 | −€4,100.00 |
| Take-home (year) | €37,010.17 | €33,610.17 |
Contributing €4,500.00 more per year lowers the example's take-home by only €3,400.00 (9.2% of the example's current take-home) — the rest (€1,100.00) is income tax the earner no longer pays.
Employer view: what the example earner costs to employ
| Gross pay | €45,000.00 |
|---|---|
| Employer PRSI | €5,079.51 |
| Total cost of employment (year) | €50,079.51 |
Assumptions & notes
- PRSI rates change during 2026: 4.2% (€36.35/week) from 01/01/2026; 4.35% (€37.64/week) from 01/10/2026. The annual figure blends both periods by calendar days — the Month/Week columns above are that annual average, so a single payslip can differ slightly.
- Built for PRSI Class A under pensionable age (66) — from that age this calculator stops and explains why, rather than guessing the PRSI class.
- Monthly and weekly columns divide the annual figures by 12 and 52. Real payslips weekly-ise bands and credits with Revenue's own rounding, so cents can differ — and because each row rounds independently, adding a column's rows by hand can be a cent off its take-home line.
- USC and PRSI are charged on gross pay — pension contributions reduce income tax only.
- Covers employment income only (no benefit-in-kind, rental or self-employed income), for employees taxed under PAYE.
Estimates only — not professional advice.
How this calculator works
Income tax is charged at 20% up to your standard-rate cut-off point and 40% above it, then reduced by your tax credits. USC is a separate charge on your full income with its own bands, and PRSI is a weekly charge — including the 2026 mid-year rate change, which this calculator blends into the annual figure. Pension contributions reduce income tax only (within your age-related limit), never USC or PRSI. Every rate used here is read from a versioned data file assembled from the official publications below, and the engine must reproduce Revenue's published worked examples in its test suite before any deploy. It is built for employees taxed under PAYE (PRSI Class A) — self-employed income (Class S) is outside its scope.
Looking for 2027? The rules announced in Budget 2027 are on the Budget 2027 take-home pay calculator, which shows your pay under the 2026 and 2027 rules side by side.
Sources
Key official sources for the figures on this page — the Sources page lists every statutory value with its effective and retrieval dates.