What tax year do the calculators use?

The 2026 tax year, based on the rates and bands announced in Budget 2026 and published by Revenue.

Where do the figures come from?

From Revenue (revenue.ie) and Budget 2026 (gov.ie). The calculators are estimates for planning only and are not tax advice.

NetPayHub

Transparency · Ireland 2026

Our calculation methodology

NetPayHub's calculators use the official 2026 Irish tax figures from Revenue and Budget 2026 — PAYE bands, tax credits, USC rates and PRSI. Below are the exact numbers each tool applies, so you can check our work.

Income tax (PAYE) — 2026 standard rate bands

Income up to the standard-rate cut-off is taxed at 20%; income above it at 40%. Your tax credits are then subtracted from the tax due.

Standard rate cut-off (20% band)
Situation	Taxed at 20% up to	40% on income above
Single person	€44,000	€44,000
Married/civil partners, one income	€53,000	€53,000

Tax credits applied
Credit	Amount
Personal tax credit	€2,000
Employee (PAYE) tax credit	€2,000

Universal Social Charge (USC) — 2026 bands

USC is charged on gross income across the following bands. Incomes at or below €13,000 in the year are exempt from USC.

Band of income	USC rate
First €12,012	0.5%
€12,012 – €28,700	2%
€28,700 – €70,044	3%
Above €70,044	8%

PRSI — 2026

Pay Related Social Insurance is charged at 4.2% of gross pay, rising to 4.35% from 1 October 2026. A weekly income threshold (around €352 per week) means very low earnings are not charged PRSI.

How the net salary is built up

For an employee, take-home pay is calculated as:

Take-home = Gross − Income tax − USC − PRSI

Income tax is (income at 20%) + (income at 40%) − tax credits, where any pension contribution you enter reduces the income-tax base. USC and PRSI are applied to gross pay using the bands above.

Day rate to salary

The day rate tool converts a daily rate into a gross figure before tax:

Annual = Day rate × Days per week × Working weeks

We default to 46 working weeks, because contractors are typically not paid for holidays and gaps between contracts. The result is gross — run it through the net calculator for take-home.

Limitations

These are estimates for planning only and do not cover every personal circumstance (additional credits, reliefs, age-related USC rules, self-employed structures, etc.). For your exact position, check revenue.ie or speak to a qualified adviser. See also our editorial policy.

Use the calculators

Sources: revenue.ie, Budget 2026 (gov.ie). Figures reflect the 2026 tax year. Estimates for planning only — not tax advice. Last updated: 29 May 2026.