Your salary after tax, down to the cent

How take-home pay is worked out

Call it a salary calculator, an income tax calculator, or a take-home calculator — the job is the same: turn a gross figure into the money you actually get. Three deductions stand between your gross salary and the money you can spend, and they come off in a set order, each working on a different slice of your pay.

1. Income tax

You pay 20% on income up to the standard-rate cut-off point and 40% on anything above it. For a single person the cut-off is €44,000 in 2026. A married couple with one income gets a higher cut-off of €53,000, so more of the salary is taxed at the lower rate. Tax credits — €2,000 personal plus €2,000 for PAYE workers — are then taken straight off the tax due.

2. Universal Social Charge (USC)

USC is a separate charge on your gross income. If you earn €13,000 or less in the year, you pay none. Above that, it rises through bands: 0.5%, 2%, 3% and 8% on the highest earnings. It is charged on the whole salary, not just the part above each threshold.

3. PRSI

Pay Related Social Insurance funds the State pension and benefits. Most employees pay Class A at 4.2% of gross, rising to 4.35% from October 2026. You pay nothing if you earn €352 a week or less, and a credit softens the charge just above that point.

Pension and auto-enrolment

A pension contribution is taken off before income tax, so it lowers your bill at your top rate. Auto-enrolment — the new "My Future Fund" — works differently: your 1.5% contribution does not get tax relief, but your employer adds 1.5% and the State adds 0.5% on top. Switch either on above to see the effect.

Want the rules behind each line? Read the 2026 tax bands guide, or the pages on USC, PRSI and tax credits.