Ireland Tax Brackets
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
How Ireland income tax works
Progressive tax applies to income after the supported deductions. Each band taxes only the portion inside it. These bands use the taxable income base.
| Taxable annual income | Rate |
|---|---|
| EUR 0 - 44,000 | 20% |
| EUR 44,000 - and above | 40% |
Tax credits and reductions applied after the main tariff: Single personal tax credit, PAYE employee tax credit. Their amounts depend on the supported income profile; they do not reduce additional taxes or contributions.
Additional schedules: Universal Social Charge. These are calculated separately and included in the tax total. Component-specific credits are applied only to their own tax schedule.
The displayed tax total covers Income tax & USC. See the country assumptions for details.
Calculation assumptions
- Single Irish tax-resident PAYE employee, aged 23-59 throughout 2026, no dependants or full medical card, one Class A employment.
- Equal monthly ordinary salary for the whole year, between EUR30,000 and EUR80,000; no low-pay PRSI credit or lower employer-rate band applies.
- MyFutureFund membership is assumed active from January through December, without opt-out, suspension or an existing occupational pension. The selected profile must match your actual enrolment.
- PRSI uses nine monthly payments at 4.2% and three at 4.35%; employer rates are 11.25% and 11.40%. Each monthly payment is rounded to cents.
- Personal and PAYE credits of EUR2,000 each apply only to income tax. USC is computed separately on gross pay without pension relief.
- MyFutureFund employee and employer contributions are 1.5% of gross. Employee payments reduce net cash, not taxable pay. The 0.5% State top-up goes into retirement savings and is not cash take-home.
- Annual assessment estimate with monthly net averaged across the year; actual January-September and October-December payslips differ.
Coverage & limitations
Coverage: Standard · Rule version: IE-2026-v2 · Tax year: 2026 · Independent verification: pending.
- Limited to the stated single-person Class A and full-year MyFutureFund profile; actual enrolment notifications and payslips control payroll deductions.
- No rent or mortgage credits, pension relief, emergency tax, benefit in kind, other income, married assessment, medical-card USC relief or opt-out refunds.
- Gross outside EUR30,000-80,000 is unsupported, including pay-period overshoot of the MyFutureFund annual threshold.
- Employer totals include PRSI and MyFutureFund only. No benefit eligibility is inferred. Independent professional verification pending.
Official sources
- Income tax credits, bands and USC · Budget 2026 - Revenue Commissioners
- PRSI Class A · January and October 2026 rates - Department of Social Protection
- MyFutureFund participant guide · contributions and net-pay treatment - National Automatic Enrolment Retirement Savings Authority
Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.