Your details
Figures update as you type.
Estimates based on Revenue and Department of Social Protection rates for 2026, and Budget 2027 announcements for 2027 (provisional until the Finance Act). PRSI uses a blended annual rate because the rate rises each October. Your actual liability depends on your full circumstances. This is not tax advice: check with Revenue.ie or a qualified accountant.
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: questions and answers
How the 2026 and 2027 figures work, in plain terms. Rates checked 17 October 2026.
How does this calculator work out my take-home pay?
It charges income tax at 20% up to your standard rate cut-off point and 40% above it, then takes away your tax credits. It then adds USC and PRSI, which are charged on your gross pay. What is left is your estimated take-home pay. It does not include the Rent Tax Credit, Home Carer Tax Credit, health expenses or other reliefs, so check your tax credit certificate in Revenue's myAccount. Revenue: tax rates, bands and reliefs
What is the standard rate cut-off point for 2026 and 2027?
In 2026 it is €44,000 for a single person, €48,000 for a single parent who qualifies for the Single Person Child Carer Credit and €53,000 for a married couple or civil partners with one income. A couple with two incomes gets an increase of up to €35,000, limited to the lower earner's income, so up to €88,000. Budget 2027 raises each by €2,500 from 1 January 2027, to €46,500, €50,500 and €55,500, with an increase of up to €37,500 for two-income couples (up to €93,000). gov.ie: Budget 2027 taxation measures
What tax credits will I get in 2027?
Budget 2027 increases the Personal Tax Credit, the Employee (PAYE) Tax Credit and the Earned Income Tax Credit by €125 each, from €2,000 to €2,125. The Personal Tax Credit for a married couple or civil partners rises from €4,000 to €4,250. The Home Carer Tax Credit rises by €100 to €2,050. These changes still have to be passed in the Finance Act.
How much USC will I pay?
You pay no USC if your income is €13,000 or less. Above that, USC is 0.5% on the first €12,012, 2% up to €28,700 (€30,300 from 2027), 3% up to €70,044 and 8% on the rest. Self-employed income over €100,000 pays an extra 3%. Revenue: USC rates and thresholds
Who gets the reduced rate of USC?
If you are aged 70 or over, or you hold a full medical card (not a GP visit card), and your income is €60,000 or less, you pay a maximum USC rate of 2%. If your income is over €60,000, the standard rates apply. The medical card concession runs to the end of 2027. Revenue: reduced rates of USC
When does PRSI go up?
Employee Class A PRSI rose from 4.2% to 4.35% on 1 October 2026 and is due to rise to 4.5% on 1 October 2027. You pay no PRSI if you earn €352 or less a week. If you earn between €352.01 and €424 a week, a PRSI credit of up to €12 a week reduces what you pay. Citizens Information: paying PRSI
Do people over 66 pay PRSI?
Since 1 January 2024, employees and self-employed people aged 66 to 69 who were born after 1 January 1958 keep paying PRSI until they are awarded the State Pension (Contributory) or reach 70. Once you get the State Pension (Contributory), or turn 70, you do not pay PRSI on your earnings. gov.ie: changes to PRSI after 66
Do I pay income tax if I am over 65?
If you are 65 or over and your total income is €18,000 or less (€36,000 for a married couple or civil partners), you pay no income tax. The limit goes up by €575 for each of your first two qualifying children and €830 for each child after that. If your income is above the limit but not more than twice it, marginal relief can limit your tax to 40% of the amount over the limit, where that is better for you. You also get the Age Tax Credit of €245, or €490 for a married couple or civil partners. Revenue: exemption limits
Is this tax advice?
No. This calculator gives a general estimate based on published rates. It is not tax advice and does not know your full circumstances. Check your own position with Revenue or a qualified accountant before making financial decisions.