Pay
Salary after tax in Ireland: what you keep, and why
Last updated 16 October 2026
A single employee on €50,000 keeps €39,648.57 in 2026 after income tax, USC and PRSI. How each deduction works, and what Budget 2027 changes.
Three things come off a salary in Ireland before it reaches your account: income tax, the Universal Social Charge (USC) and PRSI. Each is worked out differently, which is why your take-home pay doesn't fall in a straight line as your salary rises.
What a single employee keeps
| Salary before tax | Take-home 2026 | A month | Take-home 2027 |
|---|---|---|---|
| €30,000 | €26,295.91 | €2,191.33 | €26,513.80 |
| €40,000 | €33,572.11 | €2,797.68 | €33,778.18 |
| €50,000 | €39,648.57 | €3,304.05 | €40,339.30 |
| €60,000 | €44,924.77 | €3,743.73 | €45,600.81 |
| €80,000 | €54,979.24 | €4,581.60 | €55,625.51 |
| €100,000 | €64,531.90 | €5,377.66 | €65,148.01 |
These figures assume a single person with the standard credits, no pension contributions and no other income.
Income tax
Income tax is charged at 20% on income up to your standard rate cut-off point. That is €44,000 for a single person in 2026. Income above it is taxed at 40%. Your tax credits then come off the result euro for euro. A single employee has €2,000 of personal credit and €2,000 of employee credit, so the first €20,000 of pay carries no income tax at all.
USC
USC is charged on your whole income before tax once it is over €13,000, in bands from 0.5% to 8%. It ignores tax credits and isn't reduced by pension contributions. Most full-time workers pay 3% on their top slice; above €70,044 the rate is 8%.
PRSI
Employees pay Class A PRSI of 4.2% on all their pay once it is over €352 a week, rising to 4.35% from 1 October 2026. A small PRSI credit helps people earning between €352.01 and €424 a week. PRSI pays for the State pension and benefits such as Jobseeker's and Maternity Benefit.
What changes the figure
- Being married or in a civil partnership. A couple taxed jointly shares a wider 20% band and a €4,000 married credit.
- Pension contributions come off your pay before income tax, within age-related limits, but not before USC or PRSI.
- Credits you claim, such as the Rent Tax Credit, health expenses or flat rate expenses, lower your income tax.
- A company car or other benefit is taxed as if it were paid to you, so take-home pay falls.
Budget 2027
From January 2027 the single person's band rises to €46,500, the personal and employee credits to €2,125 each, and the 2% USC band to €30,300. PRSI rises again on 1 October 2027. The income tax changes take effect when Finance (No. 2) Bill 2026 is enacted.
Work it out
Sources
- Revenue: Tax rates, bands and reliefs (checked 25/10/2026)
- Revenue: Standard rates and thresholds of USC (checked 25/10/2026)
- Department of Social Protection: PRSI 2026 Contribution Rates and User Guide (SW 14) (checked 25/10/2026)
- Government of Ireland: Budget in Brief 2027 (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.