Estimate Irish income tax (PAYE) at the 20% standard and 40% higher rate, single or married (one income).
Ireland taxes income at 20% up to a standard rate band, then 40% above it. For 2026, a single/widowed person's standard band is €44,000; a married couple with one income gets €53,000. This does not include tax credits, which reduce the tax bill further — this tool shows gross tax before credits.
Illustrative estimate only, using simplified/rounded 2026 Irish tax figures — not tax advice. Always confirm with Revenue.ie or a licensed tax advisor.
Irish income tax uses just two rates: 20% on income up to the standard rate band, and 40% on everything above it. For 2026 the standard rate band is €44,000 for a single person, and €53,000 for a married couple or civil partnership with one earner (higher again where both partners earn, up to a transferable limit). Tax credits — not deductions — then reduce the tax bill directly, with the Personal Tax Credit and PAYE Tax Credit being the two nearly every employee receives automatically.
Income tax is only one of three separate charges on Irish earnings: USC (Universal Social Charge) and PRSI (Pay Related Social Insurance) are calculated independently using their own bands and rates, which is why an Irish payslip typically shows three separate deductions rather than one combined income tax line, and why the effective marginal rate on higher earnings can exceed 50% once all three are added together.
The band determines what rate (20% or 40%) applies to a slice of income. A tax credit then reduces the resulting tax bill directly, euro for euro, rather than reducing taxable income — credits are generally more valuable than an equivalent deduction would be.
Yes, married couples and civil partners can have an increased standard rate band compared to a single person, and in a dual-income marriage the unused portion of one partner's band can sometimes be transferred to the other, within limits set by Revenue.
Income tax is calculated and shown separately here since it uses its own distinct bands and credits — USC and PRSI are separate charges with their own thresholds, covered by their own dedicated calculators.
Revenue issues a Tax Credit Certificate each year (viewable through myAccount) showing exactly which credits and cut-off points are being applied to your pay — checking it against your actual circumstances is the most reliable way to catch an error.