Income tax calculator 2026

Includes salary and benefits in kind, etc. derived from your employment. Assumes that no PAYE income is derived from proprietary directorships.

Includes income earned outside of the PAYE system and does not include Irish rental income. Other income taxed at special rates (e.g. DIRT) and special tax reliefs (other than those specifically factored into the calculator) are not considered in the income tax calculator. Other income also excludes all welfare payments.

Includes the net taxable Irish rental income for the period (before any exemption). For married two earner taxpayers, it is assumed rental income is earned with respect to a jointly owned property.

Pension contributions paid, along with tax payable, are deducted from gross income to arrive at net take home pay. It is assumed for married two earner taxpayers that the pension contribution amount has been funded equally by the taxpayers. Auto-Enrolment (AE) contributions are excluded from the income tax calculator as they do not qualify for income tax relief. AE may impact individuals who are not members of an occupational pension scheme or PRSA, and such individuals may see a reduction in net take home pay from their employment income in 2026.

Includes PRSI, USC and Income tax (but excludes Local Property Taxes). Does not include any possible impact of the High Income Earner Relief restriction, or USC surcharges which can apply where specified property reliefs are utilised.

Assumes aged between 16 and 99 years. Assumes spouses/civil partners are the same age as one another.

Assumes children are dependent children for which you are entitled to child benefit. This is relevant to the home carer tax credit. However, the income tax calculator does not include monthly child benefit payments or the once off newborn child benefit payment.

If you select this status and have children, it is assumed you are living with your partner and therefore do not qualify for the single parent credit or the single parent standard rate cut off band.

Assumes you are the principal carer of your children and not living with a partner.

Assumes income is earned evenly by both earners and comes from the same source (i.e. employed or self-employed).

People in civil partnerships should select the equivalent marital status.

Only the following tax credits are included where applicable: personal tax credit, PAYE tax credit, age tax credit, earned income credit, renters' credit, and home carer credit.Relief is also provided for mortgage interest relief and landlords' relief, where eligible.Assumes individuals renting property are entitled to the full renters' tax credit in 2025 and 2026.

Assumed available with respect to one property only. Where selected, it is assumed the necessary conditions for the relief are met.

Where Irish rental income is entered, it is assumed the necessary conditions for the landlords' relief are met and that a clawback will not arise in the future.

It is assumed that child benefit received in respect of dependent children and the spouse does not earn income in excess of €7,200.

Income exemption limits for those 65 years and over are ignored in the income tax calculator.

Monthly figures assume PRSI is collected evenly throughout the year and that the 0.15% increase in PRSI rates occurs from 1 October 2026. The weekly PRSI credit is only available to employees earning less than €22,048 per annum. Where self-employed status is selected, PRSI is payable at class S (no PRSI credit). Where employee status applies, PRSI is payable at class A. It is assumed individuals over 66 years are in receipt of the State Pension.

Individuals with total income of €13,000 or less are exempt from USC. A reduced rate of 2% applies where aggregate income is €60,000 or less and the individual is (a) aged 70 or over, or (b) holds a full medical card. However, for the purposes of the income tax calculator, the impact of holding a medical card is ignored.

Local Property Tax liabilities are ignored.