Irish Tax Calculator & Guide

🍀 Tax AI Assistant

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Irishhub AI

Hello! I can help with Irish income tax, USC, PRSI, tax credits, and filing your return. Want me to calculate your take-home pay or explain a specific tax topic?

AI guidance only — always verify with revenue.ie. Not financial advice.

Tax Calculator

Comprehensive take-home pay calculator — PAYE, USC, PRSI, pension relief, and all major tax credits

💰 Take-Home Pay Calculator

Enter your salary for a quick estimate, or expand Advanced Options for pension, BIK, and extra credits.

Annual Gross Salary (€) Tax Status

Your Age Affects pension limits & PRSI (over 66 = PRSI exempt) Pension Contribution (% of salary)

Occupational pension — tax relief at your marginal rate. Revenue age-based limits apply. Benefits in Kind (€ per year) Taxable value of company car, health insurance, or other benefits provided by employer. Other Income (€ per year) Rental income, investment income, or other taxable income.

Additional Credits & Reliefs

Rent Tax Credit (€750 single / €1,500 couple) Single Parent Child Carer Credit (€1,750) Home Carer Credit (€1,800) Medical Card Holder (reduced USC rates)

Tax Credits Overview

Tax credits reduce the amount of income tax you pay. These are the main credits for 2025/2026.

Everyone

Personal Tax Credit

€1,875 per year

Available to every individual taxpayer
Single person: €1,875
Married couple: €3,750 (combined)
Applied automatically by employer

Automatic entitlement

PAYE

Employee (PAYE) Credit

€1,875 per year

For PAYE employees only
Applied in addition to personal credit
Cannot be transferred to spouse
Reduces tax on employment income

Applied automatically

Self-Employed

Earned Income Credit

€1,875 per year

For self-employed and business owners
Cannot claim both PAYE and Earned Income credits
Claim via annual tax return
Proprietors, partners, and directors

Claim on Form 11

Renters

Rent Tax Credit

€750 / €1,500 per year

Single person: €750 per year
Married couple: €1,500 per year
Must be renting a qualifying property
Claim via Revenue myAccount

Claim annually

Home

Home Carer Credit

€1,800 per year

For married couples where one spouse works in the home
Must be caring for a dependent person
Home carer income under €7,200
Reduced credit up to €10,800 income

Claim via myAccount

Parent

Single Person Child Carer Credit

€1,750 per year

For single parents with a qualifying child
Additional €4,000 standard rate band increase
Only one parent can claim per child
Child must live with you for most of the year

Primary claimant only

Universal Social Charge (USC)

USC is a tax on gross income that replaced the income levy and health levy. It applies to all income over €13,000 per year.

Band 1

0.5% Rate

First €12,012

Applies to income up to €12,012
Maximum USC at this band: €60.06
All earners over €13,000 pay this

Lowest band

Band 2

2% Rate

Next €13,748 (€12,013 – €25,760)

Applies to income from €12,013 to €25,760
Maximum USC at this band: €274.96
Reduced rate of 2% for medical card holders

Standard band

Band 3

4% Rate

Next €44,284 (€25,761 – €70,044)

Applies to income from €25,761 to €70,044
Maximum USC at this band: €1,771.36
Covers most middle-income earners

Middle band

Band 4

8% Rate

Balance over €70,044

Applies to all income above €70,044
No upper limit on this band
Self-employed income over €100,000: 11%

Highest band

PRSI (Pay Related Social Insurance)

PRSI contributions fund social welfare benefits including pensions, illness benefit, and maternity benefit

Employee

Class A1 — Employee Rate

4% of gross pay

Applies to most employees
No PRSI on first €352 per week
PRSI credit reduces charge for lower earners
Deducted automatically through payroll

Most common PRSI class

Employer

Employer PRSI

11.05% of employee gross pay

Paid by the employer on top of wages
8.8% rate for weekly earnings under €441
Funds social insurance system
Not deducted from employee pay

Employer cost

Benefits

What PRSI Funds

Your social insurance record

State Pension (Contributory)
Jobseeker's Benefit
Illness and Maternity Benefit
Invalidity Pension
Treatment Benefit (dental/optical)

Check your record on MyWelfare.ie

Key Tax Deadlines

Monthly

PAYE Employees

Automatic via payroll

Tax deducted at source each pay period
Employer files payroll submissions to Revenue
Check payslip for tax, USC, and PRSI
Review tax credits on Revenue myAccount

No action needed for most employees

31 October

Self-Assessed (Paper)

Annual tax return deadline

File Form 11 by 31 October
Pay balance of tax due
Pay preliminary tax for current year
Applies to self-employed and directors

Paper filing deadline

Mid-November

Self-Assessed (ROS)

Extended online deadline

File and pay via Revenue Online Service (ROS)
Extended deadline: mid-November
Must pay and file by the deadline
Surcharges for late filing

Use ROS for extra time

Ongoing

Preliminary Tax

Pay-as-you-go for self-employed

90% of current year liability, or
100% of prior year liability
105% of pre-prior year liability
Due with annual return filing

Avoid interest charges

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Important Notice

Irishhub is a free community resource providing general guidance about Irish taxation. Tax rates, credits, and thresholds change annually. The calculator provides estimates only. Always verify information with Revenue and consult a qualified tax advisor for your specific circumstances.

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