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Emergency Tax Calculator Ireland: What You Take Home (2026)
See exactly how much emergency tax comes out of your pay — and roughly how much you'll get back once your PPSN and tax credits are registered. Built privacy-first.
| Emergency income tax | – €231 |
| Emergency USC 8% | – €80 |
| PRSI 4.2% | – €42 |
| Take-home | €647 |
On €1,000 a week with your PPSN registered, emergency tax leaves you about €647 this week. That's roughly €136 a week more than normal tax — about €272 over-deducted so far, which you can reclaim once your tax record is sorted.
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How emergency tax works in Ireland (2026)
When you start a job before Revenue has issued your employer a Revenue Payroll Notification (RPN) with your tax credits and rate band, you're taxed on the emergency basis. It deliberately over-taxes you so you don't end up under-paying — and you reclaim the difference later. How harsh it is depends on whether your employer has your PPSN.
Emergency income tax
| Situation | How your pay is taxed |
|---|---|
| PPSN given — first 4 weeks | 20% up to the weekly rate band (€846 = €44,000 ÷ 52), 40% above it — and no tax credits |
| PPSN given — week 5 onward | 40% on all your pay |
| No PPSN — from week 1 | 40% on all your pay |
The rate band is split evenly across the year: about €846 a week, €1,692 a fortnight or €3,667 a month. Because no tax credits are applied, even the "gentle" first-4-weeks rate takes more than your normal tax would.
Emergency USC and PRSI
On the emergency basis, USC is charged at a flat 8% on all your income — there are no USC bands or exemption. PRSI is unaffected: Class A employees pay the normal 4.2% (rising to 4.35% from 1 October 2026), and pay of €352 a week or less is exempt.
How much you'll get back
The "over-deduction" figure compares your emergency deductions with what a single person would normally pay (standard 20%/40% bands, the €2,000 personal + €2,000 employee tax credits, normal USC bands and PRSI). Once your employer receives a correct RPN, that over-paid tax and USC is usually refunded automatically in your next payslip; if the job has ended you can claim it from Revenue, for up to four years.
This is an estimate for a standard single PAYE employee. Your exact refund depends on your real tax credits, total income for the year, and circumstances. It doesn't model proportionate week-1/month-1 RPNs, medical-card USC reductions, or married/jointly-assessed bands.
People also ask
How much emergency tax will I pay in Ireland?
With a PPSN, the first 4 weeks are taxed at 20% up to the weekly rate band (€846) and 40% above, with no credits, plus 8% emergency USC and normal PRSI. From week 5 it's 40% on everything. With no PPSN, it's 40% from week 1. On €1,000 a week with a PPSN you'd keep about €647 in the first few weeks.
How long does emergency tax last?
Until Revenue issues your employer an RPN with your credits. With a PPSN the toughest 40%-on-everything rate starts in week 5, so register your job in myAccount quickly.
Will I get emergency tax back?
Yes. Once a correct RPN is in place, over-deducted tax and USC is usually refunded automatically through payroll. If the job ended, claim it from Revenue — you can go back up to four years.
How do I stop emergency tax?
Register the employment in Revenue's myAccount (Jobs and Pensions) and make sure your employer has your PPSN and registered number. Revenue then issues the RPN and payroll switches to the normal basis.
Related Ireland calculators
Sources: Revenue.ie — Emergency Tax rules, Budget 2026 (gov.ie). This calculator gives estimates for planning only and is not tax advice. Verify your exact position with Revenue or a qualified adviser.