Ireland Income Tax Calculator (2026)

Estimate Irish income tax for a single PAYE filer in 2026: 20% Standard Rate up to the €44,000 SRCOP, 40% Higher Rate above, with the €4,000 default tax credits applied. PRSI and USC are levied separately and are not included here.

Last reviewed Apr 27, 2026 · SN

Single PAYE filer · €4,000 credits

For information only — not tax, legal, accounting, or financial advice. This calculator estimates results based on the inputs you provide. It does not constitute professional advice and infoz.com is not a CPA, EA, attorney, or registered investment adviser. Tax laws change. Individual circumstances vary. Consult a qualified professional licensed in your jurisdiction before making any financial decision.

Income tax (after credits)

€7,200

Effective 14.40% · Marginal 40.00%

Taxable income: €50,000
Gross income tax: €11,200
Tax credits applied: − €4,000
Total tax: €7,200
Net income: €42,800

Bracket breakdown

Rate	Range	In bracket	Tax
20.00%	€0 – €44,000	€44,000	€8,800
40.00%	€44,000 – ∞	€6,000	€2,400

How this calculator works

Irish income tax is a two-rate band system applied to taxable income, then offset by non-refundable tax credits.

Apply the rate bands
20% Standard Rate on income up to the SRCOP (€44,000 single). 40% Higher Rate on income above. Each layer is taxed at its own rate.
Apply tax credits
Subtract Personal Tax Credit (€2,000) and (if you're a PAYE employee) PAYE Employee Tax Credit (€2,000). Credits are non-refundable: they can reduce the bill to zero but never below.
Net income
Take-home before PRSI and USC = taxable income − final income tax.

grossTax = min(income, 44000) × 0.20 + max(0, income − 44000) × 0.40 incomeTax = max(0, grossTax − credits)

Worked example: €50,000 taxable income, single PAYE employee

Brackets: 20% × 44,000 = €8,800 40% × 6,000 = €2,400 Gross tax = €11,200 Credits: Personal Tax Credit: €2,000 PAYE Employee Credit: €2,000 Total: €4,000 Income tax = €11,200 − €4,000 = €7,200 Effective rate = 14.40% Marginal rate = 40%

Sources & methodology

Every numeric input to this calculator traces back to one of the following authoritative documents.

revenue.ie — Tax rates, bands and reliefsprimary · accessed 2026-04-27
revenue.ie — Tax creditsprimary · accessed 2026-04-27

Frequently asked questions

Which year does this cover?: The 2026 tax year. We carry the 2025 €44,000 single-filer Standard Rate Cut-Off Point (SRCOP) into 2026; Budget 2026 (announced October 2025) may revise it.
Are PRSI and USC included?: No. Pay-Related Social Insurance (PRSI Class A1, 4% above the weekly threshold) and the Universal Social Charge (0.5% / 2% / 4% / 8% bands) are levied in addition to income tax. A take-home variant including both is on the Phase 2 roadmap.
What about married couples and one-and-only-earner couples?: Married joint filers and one-and-only-earner couples have higher SRCOPs (up to €53,000 with spouse, €88,000 with both spouses earning). Only the single-filer SRCOP is modeled here.
Are tax credits handled?: Yes — but only the Personal Tax Credit (€2,000) and PAYE Employee Tax Credit (€2,000). The Home Carer Credit, Single Person Child Carer Credit, Age Tax Credit, Earned Income Tax Credit (for self-employed), and others are not modeled.
Is this tax advice?: No. For advice specific to your circumstances, consult a Chartered Tax Adviser or use the official myAccount tools at revenue.ie.

Important disclaimers

Calculation logic is based on data verified for Tax year 2026 · single PAYE filer.

No professional advice. This calculator is provided for informational and educational purposes only and does not constitute tax, legal, accounting, or financial advice. infoz.com is operated by Netlink BVI Ltd, which is not a certified public accountant, enrolled agent, attorney, registered investment adviser, or licensed financial professional in any jurisdiction. Use of this calculator does not create any professional, fiduciary, or advisory relationship.

No warranties. Results are best-effort estimates based on the inputs you provide and the data sources cited. Tax law and financial regulations change without notice; data may be revised, withdrawn, or superseded between releases. We make no warranty, express or implied, that the result is accurate, current, complete, or suitable for your situation.

No liability. To the maximum extent permitted by law, infoz.com, Netlink BVI Ltd, and the authors disclaim liability for any direct, indirect, consequential, or incidental loss arising from use of this calculator or reliance on its output. You assume all risk of your reliance on the result.

Assumptions baked in:

Irish tax-resident individual.
Single filer (no married / civil-partnered SRCOP uplift).
PAYE employee by default; uncheck the PAYE option for self-employed filers.

What this calculator does NOT cover:

PRSI Class A1 (4% on weekly earnings above €352).
Universal Social Charge bands (0.5% / 2% / 4% / 8% with reduced rates above 70 or below thresholds).
Married joint and one-and-only-earner SRCOPs.
Home Carer Credit, Single Person Child Carer Credit, Age Tax Credit, Earned Income Tax Credit.
Pension contributions and the age-related percentage limits on relievable contributions.
Capital Gains Tax (33% standard rate) and Capital Acquisitions Tax (33% on most gifts/inheritances).
Cross-border worker reliefs and remittance-basis taxation.

Talk to a professional. For decisions that involve real money — filing a return, structuring compensation, choosing an investment strategy — consult a qualified, licensed professional who can review your full circumstances. The cost of one consultation is almost always less than the cost of a wrong decision.

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Ireland Income Tax Calculator (2026)

Last reviewed Apr 27, 2026 · SN

Single PAYE filer · €4,000 credits

Rate

Range

In bracket

Tax

20.00%

€0 – €44,000

€44,000

€8,800

40.00%

€44,000 – ∞

€6,000

€2,400

Frequently asked questions

Which year does this cover?

The 2026 tax year. We carry the 2025 €44,000 single-filer Standard Rate Cut-Off Point (SRCOP) into 2026; Budget 2026 (announced October 2025) may revise it.

Are PRSI and USC included?

No. Pay-Related Social Insurance (PRSI Class A1, 4% above the weekly threshold) and the Universal Social Charge (0.5% / 2% / 4% / 8% bands) are levied in addition to income tax. A take-home variant including both is on the Phase 2 roadmap.

What about married couples and one-and-only-earner couples?

Married joint filers and one-and-only-earner couples have higher SRCOPs (up to €53,000 with spouse, €88,000 with both spouses earning). Only the single-filer SRCOP is modeled here.

Are tax credits handled?

Yes — but only the Personal Tax Credit (€2,000) and PAYE Employee Tax Credit (€2,000). The Home Carer Credit, Single Person Child Carer Credit, Age Tax Credit, Earned Income Tax Credit (for self-employed), and others are not modeled.

Is this tax advice?

No. For advice specific to your circumstances, consult a Chartered Tax Adviser or use the official myAccount tools at revenue.ie.