PAYE Calculator Ireland 2026
Free PAYE Calculator Ireland and Income Tax Calculator for 2026 tax bands, credits, standard-rate cut-off points, and salary examples.
PAYE Tax Estimate
Enter your gross income and click Calculate PAYE Tax to see your PAYE income tax breakdown for Ireland 2026
How this PAYE / income tax estimate is calculated
This calculator estimates Irish PAYE Income Tax only using 2026 rates, bands and credits. It does not include USC or PRSI, which are handled by the separate calculators and the full Net Salary Calculator.
Published by Irish Calculators. Rates, rules and assumptions are maintained against the official sources linked below.
- Gross income is annualised from the selected pay frequency.
- Approved pension contributions entered are deducted and taxable benefits entered are added to estimate taxable pay.
- Income inside the selected standard-rate cut-off point is taxed at 20%, with the balance taxed at 40%.
- Tax credits are deducted from gross Income Tax to estimate PAYE due. Advanced Settings can model the annual credits and band shown on your Revenue records.
Source note: Revenue.ie 2026 tax rates, bands and credits, Income Tax calculation, payroll-basis and Revenue Payroll Notification guidance. This is an estimate only and not financial advice.
PAYE tax rates, bands and credits Ireland 2026
Irish PAYE Income Tax uses a 20% standard rate, a 40% higher rate, a standard-rate cut-off point and tax credits. The values below are the general 2026 Revenue figures used for this calculator; your Tax Credit Certificate and Revenue Payroll Notification (RPN) remain the source of truth for your job.
| 2026 PAYE item | Rate or amount | How it applies |
|---|---|---|
| Income Tax rates | 20% / 40% | 20% inside the standard band; 40% on the balance |
| Single person band | €44,000 | Standard-rate cut-off before 40% applies |
| SPCCC band | €48,000 | Includes the €4,000 increased band for a qualifying claimant |
| Married / civil partner, one income | €53,000 | Standard band under joint assessment |
| Married / civil partner, two incomes | Up to €88,000 | €53,000 plus the lower of €35,000 or the lower earner's income |
| Single Personal Tax Credit | €2,000 | Reduces Income Tax due |
| Married Person's Tax Credit | €4,000 | For a jointly assessed married couple or civil partners |
| Employee Tax Credit | Up to €2,000 each | Capped at 20% of qualifying PAYE income where that income is below €10,000 |
| Single Person Child Carer Credit | €1,900 | For one qualifying primary or secondary claimant |
| Home Carer Tax Credit | Up to €1,950 | Subject to the home carer's income and the Revenue qualifying rules |
Two-income band note: the increase linked to the lower earner cannot be transferred in full to the higher earner, and Revenue states that the increased two-income band is not available in a year when the Home Carer Tax Credit is claimed.
PAYE calculation examples at €30,000, €50,000 and €80,000
These examples show PAYE Income Tax only for a single PAYE employee with the full €2,000 Single Person Tax Credit and €2,000 Employee Tax Credit, no pension contribution and no taxable benefits. USC and PRSI are separate.
| Annual salary | Income at 20% | Income at 40% | Gross Income Tax | Tax credits | Annual PAYE | Monthly PAYE |
|---|---|---|---|---|---|---|
| €30,000.00 | €30,000.00 | €0.00 | €6,000.00 | €4,000.00 | €2,000.00 | €166.67 |
| €50,000.00 | €44,000.00 | €6,000.00 | €11,200.00 | €4,000.00 | €7,200.00 | €600.00 |
| €80,000.00 | €44,000.00 | €36,000.00 | €23,200.00 | €4,000.00 | €19,200.00 | €1,600.00 |
Calculation order: taxable pay is split between the 20% and 40% bands, the two tax amounts are added, then tax credits are deducted. PAYE cannot fall below zero in this estimate.
Cumulative, Week 1/Month 1 and Emergency Tax explained
The calculator gives a normal annual PAYE estimate. A real payslip can differ because the RPN tells payroll which basis, credits and rate band to use for that pay date.
Cumulative PAYE
Income, tax credits, rate bands and tax paid are accumulated from 1 January. Payroll can correct earlier over- or under-deductions as the year progresses.
Week 1 / Month 1
Each pay period is taxed on its own. Credits and rate bands are not backdated or accumulated, and payroll cannot issue an Income Tax or USC refund until a cumulative certificate is available.
Emergency Tax
If payroll cannot obtain an RPN, Emergency Tax applies. Without a PPSN, all pay is taxed at 40% from the first pay period. With a PPSN supplied, Revenue's 2026 rules allow the single rate band for the first four weeks but no normal credits; from week five, all pay is taxed at 40% until an RPN is available. Emergency USC is 8%.
To stop Emergency Tax: make sure your employer has your PPSN and the job is registered with Revenue. If a cumulative RPN is then issued, payroll can normally refund an overpayment on the next payday; Week 1 treatment can delay a refund.
PAYE versus USC versus PRSI
These deductions can appear together on an Irish payslip, but they are calculated separately. Use the focused calculator for one deduction or the Net Salary Calculator for the combined take-home-pay estimate.
Assumptions reviewed: 21 July 2026. Official references: 2026 tax rates, bands and credits, how Income Tax is calculated, basis of taxation, and Emergency Tax.