Ireland Sources and Verification

Source-backed employee estimate for 2026-01-01 to 2026-12-31.

Built from official sources4 official sources, researched 2026-10-19. Not yet professionally verifiedHow we verify

Professional verification

The Ireland calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.

Worked examples, recalculated live

Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.

ExampleExpected take-homeLive resultStatus
EUR 65,000 a yearIrish filing profile: SingleEUR 46,587.79EUR 46,587.79Matches

Official sources and monitoring

4 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-16. A content change opens a review before any rule is updated.

SourceResearchedAutomated check
Income tax credits, bands and USC · Budget 2026Revenue Commissioners2026-10-16Checked automaticallyLast checked 2026-10-16
PRSI Class A · January and October 2026 ratesDepartment of Social Protection2026-10-16Site blocks automated checks; reviewed manually
MyFutureFund participant guide · contributions and net-pay treatmentNational Automatic Enrolment Retirement Savings Authority2026-10-16Site blocks automated checks; reviewed manually
Special Assignee Relief Programme - what are the conditions to qualify?Revenue2026-10-19First automated check pending

No detected source change is waiting for review.

Rule version

Version IE-2026-v3, approved on 2026-10-17, last validated on 2026-10-17. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.

Calculation assumptions

  • Irish tax-resident PAYE employee aged 23-59 throughout 2026, with the selected filing status and one Class A employment per entered earner.
  • Equal monthly ordinary salary for the whole year, between EUR30,000 and EUR80,000 household gross; no low-pay PRSI credit or lower employer-rate band applies.
  • 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.
  • USC and PRSI are calculated separately for each earner. Income tax uses the selected personal credits and standard-rate band.
  • MyFutureFund contributions apply only when that enrollment option is selected. Employee payments reduce net cash, not taxable pay.

Coverage & limitations

Rule version IE-2026-v3 · Tax year 2026. See sources, monitoring and verification status.

  • Full-year Irish PAYE employees aged 23-59 with household gross EUR30,000-80,000 only. Independent professional verification pending.
  • Supported filing statuses include single, Single Person Child Carer, married or civil partners with one or two incomes, and widowed or surviving civil partners.
  • Home Carer Tax Credit, year-specific Widowed Parent Tax Credit, blind-person credits, medical-card USC relief and age exemption are not yet included.
  • No rent or mortgage credits, pension tax relief, emergency tax, benefit in kind or other income.

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