Net Salary & Tax Ireland guides
Start with the guide closest to your question, then use the related calculator when you need numbers.
Choose the guide that matches your question
Salary questions become easier when the deductions are separated. Use the calculator when you need an estimate. Use the guides when you need to understand a Revenue record, a changing payslip, a tax credit, a USC threshold or a PRSI class.
| Your question | Best guide | What you will learn |
|---|---|---|
| Why did PAYE change this month? | How PAYE Works | RPNs, cumulative, Week 1 and emergency basis. |
| How do I turn gross salary into net pay? | Calculate Take-Home Pay | The complete PAYE, USC and PRSI calculation order. |
| Which credits reduce my tax? | Irish Tax Credits | 2026 values, allocation, claims and the four-year rule. |
| What are the current USC bands? | USC Rates Ireland 2026 | The single canonical standard-rates table and cut-off points. |
| What does my PRSI class mean? | PRSI Explained | Class A rates, credit, employer PRSI and records. |
| Why are gross and taxable pay different? | Gross vs Net Pay | Payslip pay bases, benefits and deductions. |
The 2026 employee tax picture at a glance
| Deduction | 2026 starting point | What changes it |
|---|---|---|
| PAYE Income Tax | 20% within the standard band and 40% above it, less tax credits | Tax status, RPN, rate band, credits, taxable benefits and pension relief |
| USC | 0.5%, 2%, 3% and 8% standard bands after the €13,000 exemption test | Total USC income, exempt payments, reduced-rate status and payroll basis |
| Employee PRSI | Class A commonly uses 4.20% until 30 September and 4.35% from 1 October | Weekly earnings, tapered credit, PRSI class and exact pay period |
| Other deductions | Pension, ASC, LPT, union fees, schemes or agreed deductions | Your employment, benefit and payroll arrangements |
These are planning anchors, not a substitute for the Revenue Payroll Notification used by an employer or the contribution class assigned to a worker.
A practical payslip-check workflow
What the calculator can and cannot tell you
The Net Salary Calculator is best for comparing salaries, pay frequencies, pension contributions and common tax-credit assumptions. It gives a transparent estimate of PAYE, USC and PRSI. It cannot see your live RPN, earlier pay in the year, a second employment, exact benefit-in-kind records, arrears, payroll corrections or every specialist relief.
If the estimate differs from a payslip, do not assume either figure is automatically wrong. Match the calculator inputs to the Tax Credit Certificate and payslip first, then check the employer-reported pay and deductions in Revenue myAccount.
Related calculators
Open a calculator when you are ready to estimate your own numbers.
Official sources & references
Frequently asked questions
What taxes come out of an Irish salary?
A typical employee pays PAYE Income Tax, USC and employee PRSI. Pension contributions, LPT, ASC or voluntary payroll deductions can also reduce the amount paid to the bank.
Is PAYE the total tax taken from salary?
No. PAYE usually means Income Tax collected through payroll. USC and PRSI are separate deductions with different rules.
Why does my payslip not match a salary calculator?
The calculator cannot see your RPN, year-to-date pay, second jobs, emergency or Week 1 basis, taxable benefits, exact pension arrangement or payroll rounding.
What should I check in Revenue myAccount?
Check registered employments, Tax Credit Certificate, tax-credit and rate-band allocation, employer payroll submissions and your current tax basis.
Are 2026 tax credits deducted from USC and PRSI?
No. Income Tax credits reduce PAYE Income Tax. They do not directly reduce USC or PRSI.
Should I use gross or net salary when comparing jobs?
Compare the contractual offers using gross salary and benefits, then calculate an estimated net figure for budgeting.