PRSI went from 4.2% to 4.35% on 1 October 2026. The yearly figures count both rates; your payslip now uses 4.35%.
How this is worked out
Common questions
How much tax do I pay on €50,000 in Ireland?
A single PAYE worker on €50,000 in 2026 pays about €7,200 income tax, €1,033 USC and €2,119 PRSI, so takes home about €39,650 a year, or roughly €762 a week. Put your own salary in the calculator above for your exact figures.
When do I start paying the higher rate of tax?
In 2026 you pay 20% up to €44,000 if you're single, €48,000 as a single parent, €53,000 for a married couple with one income, and up to €88,000 for a married couple with two incomes (€53,000 plus up to €35,000 of the lower earner's income). Everything above that is taxed at 40%.
What tax credits do I get?
Most employees get the personal tax credit of €2,000 (€4,000 for a married couple) and the employee (PAYE) credit of €2,000. You may also get the single person child carer credit of €1,900, the rent tax credit of up to €1,000 (€2,000 for a couple), or the age credit of €245 if you're 65 or over.
Do I pay USC if I earn under €13,000?
No. If your total income for the year is €13,000 or less, you don't pay USC at all. Once you go over €13,000, USC is charged on all of your income, starting at 0.5% on the first €12,012.
What changed with PRSI in October 2026?
The Class A PRSI rate for employees went up from 4.2% to 4.35% on 1 October 2026. The calculator uses 4.2% for January to September and 4.35% from October, so the yearly figure is a blend of the two.
Does paying into a pension reduce my tax?
Yes, but only income tax. Pension contributions get tax relief at your highest rate, up to an age-based limit (15% of earnings under 30, rising to 40% at 60 and over), on earnings up to €115,000. You still pay USC and PRSI on the money you put in.
Why is my payslip different from the calculator?
Common reasons are emergency tax in a new job, tax credits split differently between jobs or between you and your partner, benefit-in-kind such as a company car or health insurance, or a pay rise partway through the year. Check your tax credit certificate on Revenue's myAccount.
Does this use the 2027 rates from the Budget?
Not yet. It uses the 2026 rates that apply to your pay now. The 2027 rates will be added once they're confirmed in law, before they take effect in January.