We turn Ireland's published tax and pension rules into clear, accurate estimates. We show our workings so you can trust the numbers — and we date every page so you know it's current.
We apply the standard rate of 20% up to the standard rate cut-off and 40% above it. Standard rate bands: €44,000 (single), €53,000 (married/civil partners, one income). Tax credits applied: personal credit (€2,000 single / €4,000 married jointly assessed) plus the €2,000 PAYE/employee credit per earner. You can add other credits (e.g. Rent, Home Carer) in the calculator.
Universal Social Charge bands: 0.5% on the first €12,012; 2% to €28,700; 3% to €70,044; 8% above. Incomes of €13,000 or less are exempt.
Class A employee PRSI is applied at 4.2% of gross earnings above the weekly threshold (it rises to 4.35% from 1 October 2026).
Contributions are calculated on gross earnings up to €80,000. The phased rates we use: 1.5% each (employee & employer) in 2026–2028, 3% in 2029–2031, 4.5% in 2032–2034, and 6% from 2035. The State adds €1 for every €3 the employee contributes. Employee contributions come from net pay and replace the usual pension tax relief.
Figures are estimates for a typical PAYE employee and don't capture every personal circumstance (e.g. benefit-in-kind, additional reliefs, week-1 basis, or non-standard PRSI classes). Two-income couples are taxed individually; our take-home tool shows your own share. Always treat results as a guide, not a payslip.
We rely on official, public sources: Revenue (revenue.ie), the Department of Social Protection and MyFutureFund/NAERSA (gov.ie), and Citizens Information. We review figures after each Budget and whenever rates change.
We correct mistakes quickly — see our corrections policy or email hello@pensionpay.ie.
