How does Irish PAYE work?

Income up to the standard rate band is taxed at 20% and the balance at 40%. Tax credits — the personal credit plus the PAYE employee credit — are then subtracted from the gross tax to give the PAYE due.

The Universal Social Charge is a separate tax on gross income with its own bands: 0.5% on the first slice, 2% on the next, 3% on the middle band, and 8% above the top threshold. It is charged on most income with no credits.

What is PRSI Class A?

Pay Related Social Insurance Class A is the standard employee rate, 4.1% of gross pay in 2025. It funds social welfare entitlements such as the State Pension and jobseeker's benefit.

Is this calculator exact?

It is a close estimate using the 2025 single and married standard rate bands, standard credits, and standard USC and PRSI rates. It does not model pension relief, medical card USC reductions, or other personal credits, so check Revenue for an exact figure.

Does my salary data get uploaded?

No. The entire calculation runs in your browser using JavaScript. Nothing you type is sent anywhere, so your salary stays private.

Ireland Income Tax Calculator

This Irish income tax calculator estimates your take-home pay by applying the three deductions every Irish employee faces: PAYE income tax, the Universal Social Charge (USC), and Pay Related Social Insurance (PRSI). It uses 2025 rates, bands, and credits and runs entirely in your browser.

How it works

Three separate charges are computed on your gross salary:

PAYE. Income up to the standard rate band (€44,000 single, €53,000 married one-income in 2025) is taxed at 20%; everything above is taxed at 40%. The personal tax credit (€2,000) and the PAYE employee credit (€2,000) are then subtracted from the gross tax. PAYE cannot go below zero.
USC. Charged on gross income in bands: 0.5% on the first €12,012, 2% from €12,012 to €27,382, 3% from €27,382 to €70,044, and 8% above €70,044.
PRSI. Class A employee PRSI is 4.1% of gross pay in 2025.

Your net pay is gross minus PAYE minus USC minus PRSI.

Example

A single person on €50,000: PAYE is 44,000 × 20% + 6,000 × 40% = 8,800 + 2,400 = 11,200, less €4,000 in credits = €7,200. USC is roughly 12,012 × 0.5% + 15,370 × 2% + 22,618 × 3% = 60 + 307 + 679 = €1,046. PRSI is 50,000 × 4.1% = €2,050. Total deductions ≈ €10,296, leaving about €39,704 net per year.

Notes

This is an estimate using standard credits and bands. It does not model pension contributions, the medical-card USC reduction, the Earned Income Credit for the self-employed, or additional personal credits. For an exact figure use Revenue’s myAccount. Everything here runs locally.