No 12 The Instrument

Your tax,
in brackets.

Move the cursor along the scale. Every bracket slice is a direct read from the statutory table of record — no approximation, no rounding.

Grounded in
Revenue.ie 2026
Key Takeaway · Ireland 2026

Two main rates (20% and 40%), plus PRSI and USC. Generous tax credits offset the headline rates.

  • Top rate: 40%
  • Brackets: 3
  • Deduction: Standard rate cutoff €44,000 (single)
  • Social contributions: PRSI 4.2% (4.35% from 1 Oct 2026) + USC 0.5–8%
Income Scale · Gross
Filing: Single
$0
$25k
$50k
$100k
$200k
$500k
About the Tax System

How Income Tax Works in Ireland

Ireland uses just two main income tax rates: 20% on the first €44,000 (single filer standard rate cutoff) and 40% above. PRSI funds social insurance at 4.2% for 2026, stepping up to 4.35% on 1 October — so the full-year effective employee rate is about 4.24%. The Universal Social Charge (USC) layers on four bands from 0.5% to 8%. Ireland's tax credits — particularly the personal credit and PAYE credit — work like the US standard deduction but applied as a direct reduction in tax liability, not income. The 12.5% corporate tax rate has driven significant multinational presence and tech-sector employment.

Worked example. On a €75,000 salary, income tax is roughly €17,200 and PRSI + USC roughly €5,209 — about €52,591 take-home, before tax credits.

What this calculator shows. Move the slider in the calculator above to your gross salary. Every figure — tax owed, effective rate, marginal rate, social contributions, take-home — is computed bracket-by-bracket from the Revenue.ie 2026 statutory tables. There is no estimation or rounding.

Method

How We Calculate Ireland Income Tax

01 — Source of record

Brackets, thresholds, and contribution rates come directly from Revenue.ie 2026, published by the Revenue Commissioners. We do not estimate, smooth, or interpolate.

02 — Computation

Income tax is computed bracket-by-bracket on income after the standard deduction. Mandatory social contributions are layered on top, applying statutory caps where they exist.

03 — Assumptions

Single filer, gross employment income, no other deductions or credits. No regional layer applies.

04 — Updates

Tables are reviewed annually when each authority publishes its update. See the data methodology page for full citations.