PAYE Ireland guides
Start with the guide closest to your question, then use the related calculator when you need numbers.
PAYE Ireland 2026 at a glance
PAYE means Pay As You Earn. It is a collection system rather than one flat tax rate: payroll starts with taxable pay, applies the rate band available for the pay period, calculates gross Income Tax and then deducts the available tax credits. USC, PRSI and other payroll deductions are separate calculations.
| 2026 reference | Amount or rate | What it controls |
|---|---|---|
| Standard Income Tax rate | 20% | Income inside the available standard-rate band |
| Higher Income Tax rate | 40% | Income above the available cut-off point |
| Single-person annual band | €44,000 | €846.16 weekly or about €3,666.67 monthly for a full-year allocation |
| Single Personal Tax Credit | €2,000 | Reduces Income Tax due |
| Employee Tax Credit | Up to €2,000 | Reduces PAYE Income Tax for qualifying employment income |
Choose the guide that matches your problem
| Your question | Start here | What the page helps you do |
|---|---|---|
| How much PAYE should come from my salary? | PAYE Income Tax Rates | Follow the 20%/40% calculation and use worked examples |
| Why are my credits or cut-off point different? | Tax Credits and Rate Bands | Read your TCC and understand the RPN sent to payroll |
| Why was so much tax taken in a new job? | Emergency Tax | Identify the missing record, stop emergency deductions and follow the correct refund route |
| Why did PAYE increase this month? | PAYE on Your Payslip | Check bonuses, taxable pay, credits, basis and year-to-date figures |
| Could I be due tax back? | PAYE Refund or Overpayment | Separate a current-year payroll correction from a prior-year claim |
How payroll turns salary into PAYE
The three records to compare when PAYE looks wrong
Start with the payslip, then compare it with your Tax Credit Certificate in Revenue myAccount and the pay-and-tax submission visible for that employment. The TCC shows your credits, bands and tax basis; the employer receives totals through the RPN. Revenue says payroll information reported by an employer is normally visible in myAccount after it updates overnight.
| Record | Look for | Who can correct it |
|---|---|---|
| Payslip | Taxable pay, PAYE, USC, PRSI, basis and year-to-date figures | Employer/payroll for pay-input errors |
| Tax Credit Certificate | Credits, rate band, USC details and employment identifier | Revenue or you through myAccount where the service allows |
| Revenue pay details | What the employer reported for that payday | Employer if the payroll submission is incorrect |
Related calculators
Open a calculator when you are ready to estimate your own numbers.
Official sources & references
Frequently asked questions
What is PAYE in Ireland?
PAYE means Pay As You Earn. An employer or occupational pension provider calculates and deducts Income Tax through payroll and pays the deduction to Revenue.
What are the PAYE rates in Ireland for 2026?
Income Tax is generally charged at 20% within the relevant standard-rate band and 40% on income above it. Tax credits are then deducted from gross Income Tax.
Does PAYE include USC and PRSI?
The PAYE payroll system processes these deductions, but PAYE Income Tax, USC and PRSI are separate charges with different rules. A PAYE-only estimate is therefore not the same as net pay.
How much PAYE should I pay?
It depends on taxable pay, tax status, rate-band allocation, tax credits and tax basis. Use the PAYE Calculator for an annual estimate, then compare its assumptions with your TCC and payslip.
Why can two people on the same salary pay different PAYE?
They may have different credits, marital assessment, standard-rate bands, pension treatment, benefits, job allocations or payroll bases.
Is PAYE calculated weekly or annually?
The liability is annual, but payroll applies apportioned credits and rate bands each payday. Revenue divides full-year amounts by 52, 26, 12 or 13 depending on pay frequency.