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How this calculator works — formulas & sources
Source: Revenue.ie · gov.ie · Deterministic calculation — no AI, no arbitrary estimate.
| Constant | 2026 value | Source |
|---|---|---|
| Standard rate cut-off — single | €44,000 @ 20%, balance 40% | Revenue.ie |
| Standard rate cut-off — married, one income | €53,000 @ 20%, balance 40% | Revenue.ie |
| Personal Tax Credit | €2,000 single / €4,000 married | Revenue.ie |
| Employee (PAYE) Tax Credit | up to €2,000 | Revenue.ie |
| USC band 1 | 0.5% up to €12,012 | Revenue.ie |
| USC band 2 | 2% €12,013–€28,700 | Revenue.ie |
| USC band 3 | 3% €28,701–€70,044 | Revenue.ie |
| USC band 4 | 8% above €70,044 | Revenue.ie |
| USC exemption | Total income ≤ €13,000 | Revenue.ie |
| PRSI Class A — until 30 Sep 2026 | 4.20% of gross | gov.ie / Dept. of Social Protection |
| PRSI Class A — from 1 Oct 2026 | 4.35% of gross | gov.ie / Dept. of Social Protection |
| PRSI threshold | No PRSI if weekly pay ≤ €352 | gov.ie |
📌 PRSI is rising mid-year. Class A employee PRSI is 4.20% until 30 September 2026, then 4.35% from 1 October 2026. This calculator applies the correct rate automatically based on the pay date you enter — most calculators hardcode a single rate and will be wrong for several weeks either side of the change.
Known limitations: married two-income households are not yet modelled (only single and married-one-income); the PRSI tapered credit just above the €352/week threshold is not modelled; reduced USC rates for medical card holders and those aged 70+ are not modelled. Full detail on About.
Frequently asked questions
Take-home pay is gross salary minus PAYE income tax, USC and PRSI. Income tax is 20% up to the standard rate cut-off (€44,000 single / €53,000 married one-income in 2026) and 40% above, reduced by tax credits (€2,000 Personal Tax Credit + up to €2,000 Employee Tax Credit for a single person). USC is charged in 4 bands from 0.5% to 8%. PRSI Class A is 4.20% until 30 September 2026, then 4.35%, and only applies above €352/week.
4.20% of gross pay (Class A, employee) from 1 January to 30 September 2026, rising to 4.35% from 1 October 2026. No PRSI applies if weekly pay is €352 or less. This calculator applies the correct rate automatically based on the pay date you select.
0.5% up to €12,012, 2% from €12,013 to €28,700, 3% from €28,701 to €70,044, and 8% above €70,044. Total income of €13,000 or less is exempt from USC entirely.
€44,000 for a single person (20% up to that, 40% above), €53,000 for a married couple/civil partnership with one income. Where both partners have income, up to €88,000 combined can be taxed at 20%, capped at €53,000 individually for the higher earner (not yet modelled in this calculator).
Average earnings vary a lot by sector and region — Dublin runs well above the national average. Rather than quote a single figure that goes stale, enter your own gross salary above to see your exact 2026 net take-home pay.
Yes — completely free, no email, no account. All calculation happens in your browser; nothing you enter is sent to a server or stored.