What tax rates does this calculator use?

The calculator uses 2024 Revenue rates: PAYE at 20% up to €42,000 for single filers or €51,000 for a married one-earner household, then 40%. It also models the standard USC bands and employee Class A PRSI including the tapered weekly credit.

What tax credits are applied?

The standard Personal Tax Credit (€1,875 for single, €3,750 for married) and the Employee Tax Credit (€1,875) are applied to reduce your PAYE liability. Other credits — home carer, single parent, medical expenses — are not included, so your actual tax may be lower.

What is USC and who pays it?

The Universal Social Charge (USC) is a tax on gross income before pension contributions. It applies to all earners with annual income over €13,000. Rates range from 0.5% to 8% depending on your income band. Medical card holders and those over 70 with income under €60,000 pay reduced USC rates, which are not modeled here.

What is PRSI and how is it calculated?

For the 2024 Class A estimate, employee PRSI is 4% once weekly pay exceeds €352. A tapered weekly credit applies between €352.01 and €424, reducing the abrupt effect of entering the charge.

Does this cover the married one-earner vs. two-earner difference?

The calculator has one salary input, so married status models a one-earner household with the €51,000 standard-rate band. A second earner can add up to €33,000 in 2024, limited by that person's income; that case is not modeled.

How accurate is this estimate?

The estimate covers the core PAYE, USC, and PRSI deductions for most PAYE employees. It does not include pension contributions, health insurance BIK, share schemes, non-standard tax credits, or self-employed surcharges. Use it as a planning guide — consult a tax advisor or Revenue.ie for a precise figure.

Ireland Income Tax Calculator

Enter your gross Irish salary to instantly estimate your PAYE income tax, USC, and PRSI deductions for 2024.

Your Income Details

Gross Annual Salary

€

Marital Status

Based on 2024 Revenue Ireland rates. Includes standard PAYE credits, USC, and PRSI Class A1. Does not include pension, BIK, or non-standard credits.

Gross Salary

€50,000

Income Tax

€0

USC + PRSI

€0

Take-Home

€0

Annual vs Monthly Breakdown

Item	Annual	Monthly
Enter your salary above and click Calculate.

PAYE Band Breakdown

Enter your salary to see the PAYE band breakdown.

USC Band Breakdown

Enter your salary to see the USC band breakdown.

How Your Income Is Allocated

Enter your salary to see the allocation chart.

Summary

This calculator estimates your Irish income tax (PAYE), Universal Social Charge (USC), and Pay Related Social Insurance (PRSI) for the 2024 tax year based on Revenue Ireland rates. Enter your gross annual salary and select your marital status to see a full breakdown of deductions and your net take-home pay. The tool applies the standard 20% and 40% PAYE bands with the appropriate tax credit for single or married filers, the USC bands from 0.5% to 8%, and PRSI Class A1 at 4%. Results are shown annually and monthly for easy paycheck planning.

How it works

Enter your gross annual salary and select your marital status.
The calculator applies the 2024 PAYE bands: 20% on income up to the standard rate cut-off point, then 40% on the remainder.
Tax credits (Personal Tax Credit and Employee Tax Credit) are deducted from the gross PAYE liability.
USC is calculated in bands: 0.5% on the first €12,012, 2% on €12,013–€25,760, 4% on €25,761–€70,044, and 8% above €70,044.
PRSI Class A1 of 4% is applied to all income above the weekly PRSI threshold.
Your net take-home pay is shown after all three deductions, with annual and monthly breakdowns.

Use cases

Estimate your Irish take-home pay before accepting a job offer.
Compare net salaries across different roles or pay rises.
Understand how PAYE, USC, and PRSI each affect your paycheck.
Model the impact of a bonus on your effective tax rate.
Plan a monthly budget based on accurate net income.
Verify whether your payslip deductions look reasonable.
Compare single vs. married tax treatment.
Calculate take-home pay for contract or permanent roles.

Frequently Asked Questions

Last updated: 2026-05-29 · Reviewed by Nham Vu