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Illustrative only — not a guarantee or personal recommendation. It is not an official entitlement, scheme-benefit or tax assessment. Calculator assumptions reviewed 24 September 2026. Assumptions & methodology
Irish PAYE tax estimate for 2026
This calculator gives an annual estimate of Income Tax, USC, employee Class A PRSI and take-home pay. It is designed for straightforward PAYE income and shows the effect of qualifying employee pension contributions on Income Tax.
Rates and credits included
- Income Tax at 20% within the selected 2026 rate band and 40% above it.
- 2026 personal, married, Employee and Single Person Child Carer credits where selected.
- Standard 2026 USC bands and the €13,000 exemption threshold.
- Class A employee PRSI using a full-year approximation for the rate change on 1 October 2026.
Pension contributions and payroll tax
The pension amount entered reduces income used for this Income Tax illustration. Employee pension contributions generally do not reduce USC or PRSI. The calculator does not verify the age-related pension relief limit, actual tax paid or whether a particular contribution qualifies; use the maximum-contribution calculator for a separate capacity estimate.
Limits of the estimate
Payroll normally operates cumulatively each pay period. This annual model assumes steady weekly earnings for PRSI and excludes benefits in kind, medical-card USC rates, proprietary-director restrictions, multiple jobs, emergency tax, non-PAYE income and many credits and reliefs. Married results are a simplified joint annual illustration.
Check pension contribution capacity →
The result is an illustration based on the information entered and the stated assumptions.
PRSI changes from 1 October 2026
For most Class A employees earning more than €352 a week, the employee rate rises from 4.20% to 4.35% on 1 October 2026. The calculator uses a weighted full-year approximation for steady weekly earnings. Actual payroll can differ because the rate applies by pay period and the employee credit tapers between €352.01 and €424 a week.
Employee pension contributions may reduce Income Tax when they qualify for relief, but they do not reduce pay used for USC or PRSI. This is why the result keeps the pension input inside the Income Tax calculation while leaving USC and PRSI on gross pay.
How to use the result
- Compare the annual result with your cumulative payslip rather than a single irregular pay period.
- Check your PRSI class before relying on the Class A estimate.
- Use the separate pension tax-relief calculator to check personal contribution capacity.
- Do not treat the result as a Revenue assessment or payroll instruction.
Read the October 2026 PRSI and pension guide →
Does a pension contribution reduce PRSI?
No. Employee pension contributions generally do not reduce PRSI or USC pay, even where they qualify for Income Tax relief.
Why is the calculator an annual approximation?
PRSI is operated by pay period, and the 2026 Class A rate changes on 1 October. Steady-pay assumptions cannot reproduce every payroll date, credit or irregular payment.
General information and illustration only.