For full PAYE+USC+PRSI breakdown, use the unified calculators.
2026 PAYE bands
| Band | Rate | Cut-off (single) | Cut-off (married, 1 earner) | Cut-off (married, 2 earners) |
|---|---|---|---|---|
| Standard | 20% | €44,000 | €53,000 | €88,000 |
| Higher | 40% | above €44,000 | above €53,000 | above €88,000 |
2026 tax credits
- Personal Tax Credit: €2,000 single, €4,000 jointly assessed
- Employee (PAYE) Credit: €2,000