How this estimate is calculated
Income tax is charged at 20% up to your standard rate cut-off and at 40% above it. Your tax credits then reduce the tax: as a single employee, the personal credit of €2,000 and the employee tax credit of €2,000.
USC is charged on your whole income in bands, from 0.5% to 8%. If your income is €13,000 or less, you pay no USC at all.
Employees pay PRSI Class A on all their earnings once weekly pay goes above €352, with a reduced amount just above that through the PRSI credit. The rate is 4.2% until 30 September 2026 and 4.35% from 1 October.
Income tax rates for 2026
The 20% rate applies up to the standard rate cut-off for your status; income above it is taxed at 40%.
| Tax status | Taxed at 20% up to |
|---|---|
| Single | €44,000 |
| Single parent | €48,000 |
| Married or civil partners, one income | €53,000 |
For married couples or civil partners with two incomes, the 20% band rises by the lower of the second income and €35,000.
A single parent also gets the Single Person Child Carer Credit of €1,900.
USC rates for 2026
| Income per year | Rate |
|---|---|
| Up to €12,012 | 0.5% |
| €12,012 to €28,700 | 2% |
| €28,700 to €70,044 | 3% |
| Above €70,044 | 8% |
Special Assignee Relief Programme (SARP)
SARP is a tax relief for employees who come to work in Ireland for an employer they already worked for abroad. For the years it applies, 30% of employment income above €125,000 is relieved from income tax.
The relief is claimed through your employer and confirmed with Revenue. USC and PRSI are not reduced. On €200,000 a year, the relief is €22,500 of income, which saves about €9,000 in income tax.
Sole traders
As a sole trader you pay income tax on your profit with the same rates and personal credit as an employee. Instead of the employee tax credit you get the Earned Income Tax Credit of €2,000.
USC uses the same bands, with a surcharge of 3% on self-employed income above €100,000. PRSI Class S is 4.2% of your income until 30 September and 4.35% from 1 October, with a minimum of €650 a year from an income of €5,000.
What this estimate leaves out
- Pension contributions, benefits in kind and salary sacrifice schemes.
- Other tax credits, such as the rent tax credit, the home carer credit or medical expenses.
- Starting or leaving a job during the year, emergency tax and week 1 basis.
- Rental, savings and investment income.
- SARP for people who arrived before 2026, who keep the earlier threshold.
- For sole traders: VAT, capital allowances and preliminary tax timing.
Your employer also pays its own PRSI on top of your gross salary. It is not taken from your pay.