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Tax on a bonus in Ireland
See how much of a once-off bonus you actually keep after income tax, USC and PRSI — taxed at your marginal rate, using Budget 2026 bands.
| Income tax on bonus | €2,000 |
| USC on bonus | €150 |
| PRSI on bonus | €210 |
| Bonus kept 52.8% of bonus | €2,640 |
A €5,000 bonus on a €50,000 single salary is taxed at about 47.2%, so you keep roughly €2,640 after income tax, USC and PRSI in 2026.
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How tax on a bonus works in Ireland (2026)
A cash bonus is treated as ordinary pay, so it is taxed at exactly the same rates as your salary. The catch is that it sits on top of your earnings, so it is usually all taxed at your highest (marginal) rate. For most full-time employees already over the standard-rate cut-off, every euro of bonus is hit by:
| Charge | Marginal rate |
|---|---|
| Income tax (PAYE) | 40% |
| USC (€28,700–€70,044 band) | 3% |
| PRSI (Class A) | 4.2% |
| Total marginal deduction | ≈ 47.2% |
This calculator does it precisely: it works out your tax with and without the bonus, and the difference is the true tax on the bonus — so it also handles cases where part of the bonus is still in the 20% band or a lower USC band.
Tip: a cash bonus is fully taxable, but employers can give limited non-cash benefits (e.g. vouchers) tax-free under the Small Benefit Exemption. To see your base take-home, use the net salary calculator.
People also ask
How much tax do I pay on a bonus in Ireland?
At the marginal rate — typically 40% income tax + 3% USC + 4.2% PRSI ≈ 47.2%. A €5,000 bonus then nets about €2,640.
Is a bonus taxed more than salary?
Same rates, but because it stacks on top of your salary it is usually all taxed at your top rate, so the kept percentage looks lower than your average rate.
Can a bonus be tax-free?
A cash bonus is fully taxable. Non-cash benefits like vouchers can be tax-free up to the annual Small Benefit Exemption limit.
Related Ireland calculators
Sources: revenue.ie, Budget 2026 (gov.ie). Estimates for planning only — not tax advice. Verify your position with Revenue or a qualified adviser.