Calculator

Net Salary Calculator (Ireland)

Enter a gross salary for an estimated breakdown of PAYE, USC, PRSI and take-home pay, built on the 2026 Irish tax bands, credits and rates.

Your details

Gross pay

Assessment basis

Tax credits & reliefs Rent tax credit Single person child carer (one-parent family) Blind person credit Full medical card holder Aged 70 or over Not liable for USC

Tick the credits and reliefs that apply to you. A full medical card or being aged 70 or over applies reduced USC rates on income of €60,000 or less. The single person child carer credit and one-parent standard rate band apply to single, widowed or separated carers.

Your estimated take-home pay

€37,027per year

You keep 82.3% of gross €7,973 deducted per year

Take-home pay €37,027 82.3%
Income tax (PAYE) €5,200 11.6%
USC €883 2.0%
PRSI €1,890 4.2%

Estimate on 2026 (Budget 2026) parameters for a PAYE employee, applying the credits, reliefs, pension and auto-enrolment options you select. PRSI at 4.20%. Auto-enrolment contributions get no tax, USC or PRSI relief; a work or private pension gets income-tax relief only.

Salary insights

Effective tax rate (PAYE, USC & PRSI of gross) 17.7%

Days worked to pay your taxes, of 260 working days 46

Your gross contract rate on a 39-hour week (before overtime & bonus) €22.19

How your salary compares

CSO median earnings (€44,816) +0.4%
Annualised minimum wage (€28,696, full-time equivalent) +56.8%

Compares your own gross against individual benchmarks: CSO median annual earnings 2024 (latest), and the €14.15 national minimum wage from 1 January 2026 at 39 hours x 52 weeks.

Last 5 calculations

Saved results are kept on this device only. Nothing is sent anywhere.

An estimate only, based on the 2026 (Budget 2026) tax parameters for a PAYE (Class A) employee. It applies the credits and reliefs you select, including the one-parent standard rate band and reduced USC rates, and it models a work or private pension (age-banded relief at your marginal rate, against income tax only) and auto-enrolment under My Future Fund (taken from take-home pay with no tax, USC or PRSI relief). Choose the two-income household basis to enter both salaries: it allocates the joint standard rate bands and credits across the couple under joint assessment, weighs the home carer credit against the extra rate band and uses whichever leaves you better off, and shows each person's take-home plus the household total. USC and PRSI are always worked out per individual on their own income. It does not capture every relief that might apply to you. Confirm your exact figures with Revenue or a payroll professional before relying on them. Saved results stay on your own device and no data is transmitted.

How it works

How take-home pay is calculated in Ireland

Your take-home pay is your gross salary less three statutory deductions. PAYE (Pay As You Earn) is income tax, charged at 20% up to your standard rate cut-off point and 40% above it, reduced by your tax credits. USC (Universal Social Charge) is a separate charge applied in bands once your income passes the exemption threshold. PRSI (Pay Related Social Insurance) funds social welfare entitlements and is charged at a flat rate for most employees.

The calculator above applies these in the same order payroll does, so the figure you see is a close indication of monthly net pay. Your assessment basis changes your cut-off point and credits, which is why the result shifts when you switch between single and married status.

You can model one salary or a two-income household. Switch the assessment basis to a two-income couple and enter both gross salaries, and the calculator splits the joint standard rate bands and tax credits across you and your partner under joint assessment, taking the better of the home carer credit or the extra rate band, then shows each person's take-home alongside the combined household figure. If you are running pay for a whole team rather than checking one household's take-home, it is usually quicker and safer to outsource payroll for your team, with PAYE, USC and PRSI applied correctly for every employee and filed with Revenue on time.

For employers

Looking at pay for your whole team, not just one salary?

Getting pay right is about more than take-home figures. We help Irish employers run compliant, fully managed payroll, benchmark salaries, build watertight contracts and stay on the right side of employment law, all on a fixed monthly fee with the price agreed in writing first.

It runs on payroll-ready HR software, HR:Duo, from €8 per employee per month, with the fuller tier at €14 per employee per month for self-service, leave and document management across your team.

See HR support pricing Take the HR Health Check

Net salary calculator FAQs

How is take-home pay calculated in Ireland?

Your gross pay is reduced by three statutory deductions. PAYE is income tax, charged at 20% up to your standard rate cut-off point and 40% above it, then reduced by your tax credits. USC is a separate charge applied in bands once your income passes the exemption threshold. PRSI is charged at a flat rate for most employees. What is left is your net, or take-home, pay.

What are the income tax bands for 2026?

For 2026, a single person pays 20% on the first €44,000 and 40% on the balance. A married couple or civil partners with one income have a €53,000 band, and a two-income couple can add up to €35,000 more, capped at the lower earner’s income. The personal tax credit is €2,000 for a single person and €4,000 for a married unit, with a €2,000 PAYE credit on top.

What are the USC and PRSI rates for 2026?

USC for 2026 is 0.5% on the first €12,012, 2% to €28,700, 3% to €70,044 and 8% on the balance, with income of €13,000 or less exempt. Employee PRSI (Class A) is 4.2% to 30 September 2026 and 4.35% from 1 October 2026 under the legislated rate increases.

How accurate is this net salary calculator?

It is a close estimate built on the verified 2026 (Budget 2026) parameters for a PAYE employee, and it applies the credits and reliefs you select, including the rent, home carer, single person child carer and blind person credits, the one-parent standard rate band, and reduced USC rates for medical card holders and those aged 70 or over. It also models a work or private pension, with age-banded relief given at your marginal income-tax rate and applied to income tax only, and auto-enrolment under My Future Fund, which from 2026 applies automatically to eligible employees and is taken from take-home pay with no tax relief. For couples you can pick the two-income household basis, which splits the joint standard rate bands and credits across both earners under joint assessment, uses the better of the home carer credit or the extra rate band, and works out USC and PRSI per individual. Confirm your exact figures with Revenue or a payroll professional before relying on them.

Can PurpleTree run payroll for my whole team?

Yes. We run fully managed payroll for Irish employers, with PAYE, USC and PRSI applied correctly for every employee and filed with Revenue on time, on a fixed monthly fee. See payroll support or our pricing to get started.