Income Tax Calculator

Key assumptions and information for 2026:

1. Employment Income: Includes salary and benefits in kind but no other income.
2. Self-Employed/Other Income: If self-employed, only include income earned outside of the PAYE system and do not include Irish rental income. Income taxed at special rates (e.g., DIRT) and special tax reliefs (other than those specifically considered by the calculator) are not relevant. Income excludes all welfare payments and the impact of holding a medical card is ignored.
3. Irish Rental Income: 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.
4. Pension Contributions and Net Take Home Pay: Pension contributions paid, along with tax payable, are deducted from gross income to arrive at net take home pay.
5. Tax Payable Amount: 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.
6. Age: Assumes aged between 16 and 99 years. Assumes spouses/civil partners are the same age as one another.
7. Children: Assumes children are dependent children for which you are entitled to child benefit. No twins/multiples. The calculator does not include the once-off newborn child benefit payment of €420.
8. Single: 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.
9. Single Parent: Assumes you are the principal carer of your children and not living with a partner.
10. Married 2 Earner: Assumes income is earned evenly by both earners and comes from the same source (i.e., employed or self-employed).
11. Civil Partnerships: People in civil partnerships should select the equivalent marital status.
12. Tax Credits: 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 small landlords’ relief, where eligible. The earned income credit is not available where a person is eligible for the PAYE credit. Assumes individuals renting property are entitled to the full renters’ tax credit in 2024 and 2025. The retrospective 2024 renters’ credit increase is not reflected in the 2024 nor 2025 figures.
13. Mortgage Interest Relief: Assumed available with respect to one property only. Where selected, it is assumed the necessary conditions for the relief are met.
14. Small Landlords' Relief: Where Irish rental income is entered, it is assumed the necessary conditions for the small landlords’ relief are met and that a clawback will not arise in the future.
15. Home Carer Tax Credit: Assumes child benefit is received in respect of dependent children and the spouse does not earn income in excess of €7,200.
16. PRSI: Monthly figures assume PRSI is collected evenly throughout the year and that the 0.1% increase in PRSI rates occurs from 1 October 2025. 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.
17. Universal Social Charge (USC): 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.
18. Local Property Tax: Local property tax liabilities are ignored.