Estimate the Irish PAYE income tax you owe based on salary, marital status, age and pension contributions. 20% and 40% bands, Personal and PAYE tax credits all applied automatically. Updated for 2026 Revenue rates.
Annual PAYE
€5,200
€433.33 / month · €100.00 / week
Take-home (PAYE only)
€39,800
Before USC and PRSI
Effective PAYE rate
11.6%
Net PAYE ÷ gross salary
| Item | Annual | Monthly | Weekly |
|---|---|---|---|
| Gross salary | €45,000.00 | €3,750.00 | €865.38 |
| Pension contribution | €0.00 | €0.00 | €0.00 |
| Taxable income | €45,000.00 | €3,750.00 | €865.38 |
| Standard band 20% on €44,000 (SRCOP €44,000) | €8,800.00 | €733.33 | €169.23 |
| Higher band 40% on €1,000 | €400.00 | €33.33 | €7.69 |
| Gross PAYE liability | €9,200.00 | €766.67 | €176.92 |
| Tax credits applied | -€4,000.00 | -€333.33 | -€76.92 |
| Net PAYE due | €5,200.00 | €433.33 | €100.00 |
Calculations use Revenue published rates and Standard Rate Cut-Off Points for 2026. This calculator estimates Irish PAYE income tax only - it does not include Universal Social Charge (USC) or Pay-Related Social Insurance (PRSI). Tax credits are applied as a flat annual amount and assume you have a full year on the same status. Always verify against your Revenue myAccount before acting.
PAYE (Pay As You Earn) is the income tax that Irish employers deduct from each pay packet on behalf of Revenue. Your liability depends on three things: your gross pay, your Standard Rate Cut-Off Point (SRCOP), and the tax credits you are entitled to.
Tax credits are subtracted from your gross PAYE liability after the band calculation. They cannot reduce your tax below zero.
Employee pension contributions (within Revenue's age-related percentage limits) are deducted from gross pay before PAYE is calculated. This calculator applies the contribution before splitting income across the 20% / 40% bands.
This page focuses purely on PAYE income tax. For Universal Social Charge (USC) and Pay-Related Social Insurance (PRSI), or a combined take-home figure, see the unified Irish calculators, the USC calculator and the PRSI calculator.
For 2026 the standard rate band is €44,000 for a single person, €53,000 for a married couple or civil partners with one earner, and up to €88,000 (transferable) where both spouses earn. Income up to the SRCOP is taxed at 20%; everything above is taxed at 40%.
The Personal Tax Credit is €2,000 (€4,000 for jointly assessed married couples) and the Employee (PAYE) Tax Credit is €2,000. Tax credits reduce the gross PAYE liability euro-for-euro and cannot create a refund beyond tax actually due.
No. This page calculates PAYE income tax only. For a combined PAYE + USC + PRSI take-home estimate use the unified Irish calculator at /ie/calculators.
Income up to your SRCOP is taxed at the standard 20% rate; any income above the SRCOP is taxed at 40%. We compute each band separately so you can see exactly how much of your salary falls into each rate.
Yes. Employee pension contributions (within Revenue age-related limits) are deducted from gross pay before PAYE is calculated. This calculator subtracts your contribution % from gross before applying the bands.
All Irish Calculators →
Combined PAYE + USC + PRSI take-home estimator.
USC Calculator →
Universal Social Charge across the 0.5% / 2% / 3% / 8% bands.
PRSI Calculator →
Class A1 employee Pay-Related Social Insurance.
Pension Calculator →
Age-related pension contribution relief.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.