Ireland income tax rates for 2026
These are the exact figures this calculator uses, and where each one came from.
How far these figures are verified
Ireland has 5 distinct rate or threshold values in use. 4 are confirmed against a primary source. 1 rest on a secondary source. Nothing is unverified.
Income tax bands
| Taxable income | Rate |
|---|---|
| 0 € – 44.000 € | 20% |
| 44.000 € and above | 40% |
Mandatory contributions
| Contribution | Employee rate | Ceiling |
|---|---|---|
| PRSI (Class A1) | 4.2375% | No ceiling |
Sources, one per figure
- Income tax bandsPrimary source
Confirmed against the tax authority's own publication.
Revenue (Irish Tax and Customs) — Tax relief charts (Single person 2026: "€44,000 @ 20%, balance @ 40%"; Single Person Tax Credit €2,000; Employee Tax Credit €2,000.) view sourceChecked 2026-09-28
- Personal and employee tax creditsPrimary source
Confirmed against the tax authority's own publication.
Revenue (Irish Tax and Customs) — Tax relief charts (Single person 2026: "€44,000 @ 20%, balance @ 40%"; Single Person Tax Credit €2,000; Employee Tax Credit €2,000.) view sourceChecked 2026-09-28
- Universal Social Charge bandsPrimary source
Confirmed against the tax authority's own publication.
Revenue (Irish Tax and Customs) — USC standard rates and thresholds (2026: first €12,012 at 0.5%, next €16,688 at 2%, next €41,344 at 3%, balance at 8%.) view sourceChecked 2026-09-28
- USC exemption limitPrimary source
Confirmed against the tax authority's own publication.
Revenue (Irish Tax and Customs) — Universal Social Charge (USC) (Published 12 December 2025. "If your total income exceeds €13,000, you pay USC on your full income.") view sourceChecked 2026-09-28
- PRSI (Class A1)Secondary source
Confirmed against a reputable tax summary, but not yet against the authority's own text.
PwC Worldwide Tax Summaries — Ireland - Individual - Other taxes (Last reviewed 5 August 2026. PRSI Class A1 employee rate 4.20% on earnings up to 30 September 2026 and 4.35% from 1 October 2026; "Individuals who earn less than EUR 352 in any week are not required to pay PRSI for that week.") view sourceChecked 2026-09-28
When these numbers change
Ireland's tax year runs with the calendar year and begins on January 1. Rates, thresholds and contribution ceilings are usually revised at that point, so the same gross salary can produce a different take-home figure from one tax year to the next — which is why this page states the tax year it is calculating for rather than leaving it implied.
The annual filing deadline is October 31. This is the self-assessment deadline, which applies to people such as those with non-PAYE income over a threshold. Filing online through Revenue Online Service (ROS) usually allows until mid-November.
- Next tax year starts
- —
- Next filing deadline
- —
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Source: PwC Worldwide Tax Summaries, Ireland - Individual - Tax administration — checked 2026-09-28 (secondary source). View
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