2026 tax guide

Where your money goes before you see it

Three charges stand between your gross salary and your bank account: income tax, USC and PRSI. Each page below takes one apart, with the 2026 figures. To watch them hit your own salary, use the take-home calculator. On a part-time or low income? See what a part-time job actually puts in your pocket. Think you've overpaid? Here's how to claim tax back.

Tax bands

Income tax bands

The 2026 Irish income tax bands: 20% up to €44,000 for a single person and 40% above, with the cut-off points for married couples and the credits.

Read → USC

USC calculator and rates for Ireland in 2026

USC bands for 2026 are 0.5%, 2%, 3% and 8%, and you pay none on €13,000 or less. Budget 2027 widens the 2% band to €30,300 from January. Work out yours.

Read → PRSI

PRSI calculator and rates for Ireland in 2026

Employee PRSI is 4.35% of gross from 1 October 2026, rising to 4.5% from 1 October 2027. Use the calculator, and see the threshold and tapered credit explained.

Read → Tax credits

Tax credits

The main 2026 Irish tax credits: €2,000 personal, €2,000 PAYE, and the rent tax credit of €1,000. Credits cut your tax bill euro for euro.

Read → Second job

How a second job is taxed

A second job is not taxed at a higher rate in Ireland, but it can hit 40% from the first euro if your credits stay with the main job. How to fix it.

Read → Marginal rate

Your marginal tax rate

Your marginal rate is the tax on your next euro earned. For higher earners in Ireland it reaches about 52% once income tax, USC and PRSI combine.

Read →

Irish tax — common questions

How much tax do I pay in Ireland?

Three charges apply to a salary: income tax (20% then 40%), USC (0.5% to 8%) and PRSI (about 4%). A single person on €50,000 pays roughly €7,200 income tax, €1,033 USC and €2,100 PRSI in 2026, keeping about €39,667.

What is the difference between income tax, USC and PRSI?

Income tax funds general government spending and uses credits and a two-rate band. USC is a separate charge on gross income. PRSI funds the State pension and welfare benefits. All three come off your gross pay to give your take-home.

Check your January payslip

Budget 2027 changes the tax bands, tax credits and USC from 1 January. We'll email you in early January when our calculator moves to the 2027 figures, so you can check your first payslip of the year is right. After that, we only email when a Budget changes your take-home. One-click unsubscribe.

Payslip check

One email in January, then one each Budget. Nothing else.