Ireland PAYE Calculator

These are three entirely separate statutory levies. PAYE (Pay As You Earn) is the income tax itself — charged at 20% on income within your Standard Rate Cut-Off Point (SRCOP: €44,000 for single earners) and 40% on income above it, then reduced by non-refundable Tax Credits. USC (Universal Social Charge), introduced in 2011, is an additional tax on gross income with its own tiered rates (0.5%, 2%, 3%, 8%), separate from income tax — it has very few exemptions and is charged before credits are applied. PRSI (Pay Related Social Insurance) is a social security contribution funding state benefits: Class A employees pay 4.1% on all gross earnings with no ceiling.

A tax credit in Ireland directly reduces your final income tax bill euro-for-euro — not your taxable income. Every PAYE worker automatically receives (a) the Personal Tax Credit: €2,000 (single) or €4,000 (married, civil partner), and (b) the Employee PAYE Tax Credit: €2,000 — totaling €4,000 for a single employee. However, there are many additional credits you may qualify for: Home Carer Credit (€1,700 for stay-at-home spouses), Rent Tax Credit (up to €1,000 for renters), Medical Expenses Relief (20% on qualifying health costs), Single Parent Family Credit (€1,750), and others. These are not included in this calculator's default, as they require Revenue verification. You can claim them via myAccount on revenue.ie.

Pension contributions to an Approved Retirement Fund or personal pension receive tax relief at your marginal rate. If you are in the 40% bracket and contribute €5,000 annually, you save €2,000 in income tax (€5,000 × 40%). This makes pension saving highly tax-efficient at higher incomes. However — importantly — pension contributions do NOT reduce your USC or PRSI base. Revenue imposes age-related annual contribution limits as a percentage of net relevant earnings: e.g., up to 20% (age 30–39), 25% (40–49), 30% (50–54), 35% (55–59), 40% (60+).

Under Joint Assessment (the default for married couples and civil partners), the combined SRCOP is €88,000 — but this is not freely transferable. The non-earning or lower-earning spouse can transfer up to €44,000 of their SRCOP to their partner, provided the higher earner's income does not exceed €88,000 in total combined income. The transferable portion is capped at €31,000 maximum (i.e., the difference between €44,000 − €13,000 minimum earned income required for transfer). In practice, this means a household with one earner on €75,000 effectively taxes less income at 40% than under two separate assessments.

No. USC is calculated on gross income before pension contributions and does not benefit from any tax credits. The only meaningful exemption from USC is if your total annual income is €13,000 or less — in which case you pay zero USC on all income. This exemption applies as an all-or-nothing threshold: if you earn €13,001, USC applies on the full amount from the first euro. Medical card holders under 70 earning under €60,000 pay a reduced maximum USC rate of 2%. USC rates are set annually in the Budget (not subject to individual arrangements).

Class A PRSI — paid by private-sector, commercial, and industrial employees — entitles you to the full range of contributory benefits, including: State Pension (Contributory) — the primary pension benefit, currently €277.30/week (2026) if you have sufficient contributions; Jobseeker's Benefit (paid up to 9 months); Illness Benefit; Maternity, Paternity, and Parent's Benefit; Treatment Benefits (dental and optical); and Guardian's Payment. Qualifying requires a minimum number of PRSI contributions over your working life (typically 520 paid contributions for the State Pension). Record gaps if you are self-employed or on a career break.