Irish Salary Calculator 2026 and 2027
Estimate take-home pay from a gross annual salary or wage for a standard single PAYE employee. Choose 2026 for current rules or 2027 for the changes from 1 January; the Budget 2027 Ireland guide explains the wider measures.
- Written by
- Money Made Clear
- Type
- General information calculator
- Sources
- Department of Finance / Revenue / Department of Social Protection
- Last checked
- 29 October 2026
- Not advice
- General estimate only
General information only, based on official public sources. Not financial, tax, legal or payroll advice.
Estimate-only disclaimer. This calculator gives a general estimate only. It is not financial, tax, legal or payroll advice. It does not check every tax credit, relief, exemption, pension contribution, PRSI class, USC adjustment or individual circumstance. Official calculations are made by Revenue, employers, payroll providers or the relevant authority.
Calculator assumptions
This Irish wage calculator uses a narrow standard case so the estimate stays clear. The 2027 option models future Budget measures from 1 January 2027, subject to legislation, using the corrected Department of Finance publication of 12 October 2026. The 2026 option uses current-year rules.
- Your choice of the 2026 or 2027 tax year.
- Single PAYE employee with the standard personal tax credit and employee PAYE tax credit.
- Standard single income tax band, standard USC bands and standard Class A employee PRSI estimate.
- No pension contributions, extra tax credits, emergency tax, BIK, self-employment income or married/civil partner assessment.
- PRSI is estimated using equal weekly pay across 52 weeks. For 2027, the calculator uses 4.35% for 39 weekly pay periods and 4.50% for 13 weekly pay periods. This is an annual estimate, so actual payroll timing can differ. The October rate increase was legislated separately from Budget 2027.
Salary and wage estimate
How the estimate is calculated
This PAYE calculator starts with gross annual salary or wage. It then estimates income tax, USC and Class A employee PRSI for the selected year. The remaining amount is shown as estimated annual, monthly and weekly net pay.
Actual payroll may differ because Revenue records, tax credits, USC treatment, PRSI class, pension deductions, benefits, payroll timing or individual circumstances may be different.
This calculator uses standard USC rates only. The 8% band begins above €70,044 in both year models. It does not calculate the reduced rates for eligible people aged 70 or over or full medical-card holders with income up to €60,000, or the 3% surcharge on non-PAYE income above €100,000. See USC exceptions and rates.
Plain-English explanation of PAYE, USC and PRSI
| Deduction | Plain-English meaning |
|---|---|
| PAYE | The 2026 single band is €44,000 and the two standard credits are €2,000 each. From 1 January 2027, the band is €46,500 and the credits are €2,125 each. |
| USC | The exemption limit remains €13,000. The 2% band ends at €28,700 in 2026 and €30,300 from 1 January 2027. |
| PRSI | For 2027, this uses Class A employee PRSI at 4.35% from January to September and 4.50% from October to December. The October increase was legislated separately from Budget 2027. |
What this calculator does not include
This income tax calculator is not a full payroll system. It does not calculate pension tax relief, non-standard tax credits, emergency tax, benefits-in-kind, medical card USC rates, PRSI subclasses outside the stated standard case, multiple jobs, bonuses treated differently by payroll, or self-employed income.
For payslip context, see How to Read a Payslip in Ireland, Gross Pay vs Net Pay, What is PAYE?, What is USC? and What is PRSI?.
Related Money Made Clear guides
- What is PAYE?
- What is USC?
- What is PRSI?
- How tax credits work in Ireland
- How to Read a Payslip in Ireland
- Gross Pay vs Net Pay
- Payslips & Tax hub
Official sources
For current rules and official calculations, check the relevant official public source.