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Ireland take-home pay 2026 explained (PAYE, USC and PRSI)
Three deductions come out of an Irish employee's pay: income tax (PAYE), the Universal Social Charge (USC) and PRSI. Here is how each one works in 2026, and a worked example you can check against your own payslip.
1. Income tax (PAYE)
Income tax is charged at 20% up to your standard rate band and 40% above it. Tax credits are then subtracted from the tax.
| 2026 | Amount |
|---|---|
| 20% band – single person | €44,000 |
| 20% band – single parent (SPCCC) | €48,000 |
| 20% band – married, one income | €53,000 |
| Extra band for second earner (max) | €35,000 |
| Personal tax credit – single | €2,000 |
| Personal tax credit – married/civil partners | €4,000 |
| Employee (PAYE) tax credit | €2,000 |
2. USC
No USC is due if your total income is €13,000 or less. Above that, the 2026 rates are 0.5% on the first €12,012, 2% up to €28,700, 3% up to €70,044 and 8% on the balance.
3. PRSI (Class A)
The employee rate rose from 4.2% to 4.35% on 1 October 2026 and is scheduled to rise to 4.5% on 1 October 2027. There is no PRSI if you earn €352 a week or less, and a tapered credit (up to €12 a week) applies between €352.01 and €424.
Worked example: single, €45,000 salary, 2026
| Income tax: 20% × €44,000 + 40% × €1,000 | €9,200 |
| Less tax credits (€2,000 + €2,000) | −€4,000 |
| Income tax due | €5,200 |
| USC (€60.06 + €333.76 + €489.00) | €882.82 |
| PRSI (4.2% Jan–Sep, 4.35% Oct–Dec ≈ 4.2375%) | €1,906.88 |
| Take-home pay for the year | ≈ €37,010 (≈ €3,084 a month) |
Your real figure depends on your tax credit certificate: Rent Tax Credit, pension contributions, medical expenses or benefit-in-kind will all move it. Check yours in Revenue myAccount.
What changes in 2027?
Budget 2027 (6 October 2026) announced a wider 20% band (€46,500 single), personal and employee credits of €2,125 each, and the USC 2% band extended to €30,300. These are subject to the Finance Act.
Turning net pay into a budget
Once you know your monthly take-home, split it into needs, wants and savings. Our zero-based budget guide shows a free method.
Sources
- Revenue – tax rates, bands and credits
- Revenue – USC rates and thresholds
- gov.ie – PRSI Class A rates
- Citizens Information – paying PRSI
- BDO – Budget 2027 personal tax
Figures checked 12–13 October 2026. Rules change, so always confirm with the official source.
Frequently asked questions
What is the PRSI rate in Ireland from October 2026?
The Class A employee rate rose from 4.2% to 4.35% on 1 October 2026, and is scheduled to rise to 4.5% on 1 October 2027.
How much of a €45,000 salary do I take home in Ireland?
For a single PAYE worker in 2026, about €37,010 a year (about €3,084 a month), depending on your tax credits.
Not financial advice. These guides are general information for budgeting and planning, not financial, tax, legal or mortgage advice. Rules change and your situation is unique. Check official sources or a qualified adviser before you act.