Your payslip
How much of your next €100 you keep
Income tax, USC and PRSI together take a share of each extra euro you earn. That share is your marginal deduction rate.
On a payslip, a rise isn't taxed at one rate. Income tax, USC and PRSI each take a share of the extra pay. Added together, that's your marginal deduction rate: the tax on your next euro. It can be far higher than the average rate you pay on all your pay.
| Salary (single, 2026) | Tax on the next €100 | You keep |
|---|---|---|
| €25,000 | €26.29 | €73.71 |
| €40,000 | €27.29 | €72.71 |
| €50,000 | €47.55 | €52.45 |
| €65,000 | €47.16 | €52.84 |
| €80,000 | €52.29 | €47.71 |
| €120,000 | €52.29 | €47.71 |
Once your pay reaches the 40% rate and the top rate of USC, more than half of each extra euro goes in tax. Below that, less goes.
Work it out
Terms: Marginal tax rate · Tax band
All payslip topics · General information, not tax advice.