Take-Home Pay Calculator Ireland 2027

Budget 2027 update

The calculator now defaults to 2027 while retaining a 2026 selector for direct comparison.

For a basic single PAYE employee, the 2027 model uses a €46,500 standard-rate band, a €2,125 Single Person Tax Credit, a maximum €2,125 Employee Tax Credit, the wider USC 2% band ending at €30,300, and the 2027 Class A PRSI blend including the legislated October 2027 increase.

Use the year selector rather than trying to manually recreate the prior-year rules.

Calculate net salary from gross pay

Enter your annual gross salary, select 2026 or 2027, and see annual and monthly net take-home after PAYE Income Tax, USC and employee PRSI. The calculator defaults to Budget 2027 assumptions and offers a 2026 comparison. Actual payslips can differ from these simplified estimates.

What this calculator is for

This calculator estimates Irish take-home pay for the selected 2026 or 2027 tax year after Income Tax, USC and employee PRSI under the assumptions built into the tool. It is designed to make the gap between gross salary and net income visible.

How take-home pay is calculated in Ireland

At its simplest, the calculator starts with gross salary and subtracts the deductions it models:

gross salary − PAYE Income Tax − USC − employee PRSI − modelled pension contribution = estimated take-home pay

PAYE itself depends on the tax band and tax credits that apply to you. Advanced mode lets you replace the standard single-person assumptions with your own annual 20% band, extra credits, pension percentage and qualifying reduced-USC status.

How to read the result

Look beyond the final net number. The breakdown shows which deductions come from Income Tax, USC and PRSI. That makes it easier to understand why an extra €1 of gross pay does not always increase take-home pay by €1.

Worked example

A salary increase that pushes more income into the 40% Income Tax band can still increase net pay, but the marginal deduction on that slice is higher because Income Tax, USC and PRSI can all apply. The calculator helps show the cash effect rather than relying on the headline salary.

Irish context

For 2026, Revenue lists a €44,000 standard-rate band for a single person without qualifying children, with the balance generally taxed at 40%. The maximum Employee Tax Credit is €2,000. USC uses 0.5%, 2%, 3% and 8% standard bands, with a €13,000 exemption threshold. Personal circumstances can change these figures materially.

What can change the answer

Marital status, tax credits, pension contributions, benefit-in-kind, multiple employments, medical-card status and other income can all change take-home pay. PRSI treatment can also differ by class and earnings pattern.

Common mistakes to avoid

Do not use a single-person default for a married household without checking the applicable bands. Do not treat pension deductions as simply ‘lost’ take-home pay when tax relief may apply. And do not assume a calculator can reproduce every payroll adjustment, cumulative basis issue or tax-credit certificate.

Related Compound tools

Use the Income Tax Calculator, USC Calculator and PRSI Calculator to isolate each deduction, plus the Pension Tax Relief Calculator for pension contributions.

Frequently asked questions

Why does my payslip differ?

Payroll can include cumulative tax, benefits, pension deductions, prior-period adjustments and personalised credits.

Is USC included?

Yes, under the calculator’s standard assumptions.

Is PRSI included?

Yes, under the implemented Class A assumptions.

Does it include bonuses?

Only if included in the annual gross pay you enter.

Advanced mode: use your own Revenue inputs

Basic mode is intentionally a clean single-PAYE baseline and now defaults to the Budget 2027 parameters. Advanced mode lets you replace the selected year’s standard-rate band with your own annual 20% band, add tax credits beyond the standard personal/employee credits already built into the model, and include an employee pension contribution.

Advanced mode can also model Revenue’s reduced USC rates. For 2026, those rates can apply to a qualifying person aged 70 or over or a full Medical Card holder where aggregate income is €60,000 or less. The calculator automatically falls back to standard USC when the income entered exceeds €60,000.

The Advanced results also show the total deductions modelled, the effective deduction rate and the change in take-home produced by the next €1,000 of gross salary under the same assumptions. That last figure is a marginal scenario, not a promise about an individual payslip.

Build a gross-to-net bridge instead of trusting one percentage

A useful take-home calculation should let you explain where the gross salary went. Start with gross annual pay, then separate Income Tax, USC and PRSI. Those are different systems with different bands and rules. The final net-pay figure is easier to trust when each deduction can be inspected on its own.

For a 2026 PAYE benchmark, Revenue’s standard single-person Income Tax band is €44,000 at 20% with the balance generally at 40%, subject to tax credits and personal circumstances. USC uses its own progressive thresholds, including 0.5%, 2%, 3% and 8% standard bands in 2026. PRSI is separate again. That is why the phrase “I am in the 40% tax bracket” is not enough information to estimate a payslip.

Use the Income Tax Calculator, USC Calculator and PRSI Calculator when you want to isolate one layer of the calculation.

Pay rises, overtime and bonuses

For a salary decision, compare two complete net-pay scenarios rather than multiplying the extra gross pay by a single headline tax rate. Run the current salary, save the result, then run the proposed salary. The difference between the two net figures is the amount the change is estimated to add to annual take-home pay.

This is especially helpful for bonuses and overtime. The next euro can face a higher marginal deduction rate than your average salary because it may sit above an Income Tax or USC threshold. That does not mean earning the extra money makes you worse off; it means the additional gross amount converts to net pay at a different rate.

From annual net pay to a usable monthly budget

Annual net pay is the cleanest comparison metric, but household budgeting usually happens monthly. Treat the displayed monthly figure as a planning average, particularly where pay is weekly, fortnightly, four-weekly or includes irregular bonuses.

If you are comparing jobs, do not stop at net salary. Add items that change real household cash flow: employee pension contributions, employer pension value, health insurance, car or travel benefits, bonus probability, commuting cost, professional fees and unpaid time. The Salary to Hourly Rate Calculator is useful for converting the salary into a time-based comparison, while the Contractor vs Salary Calculator is more appropriate when the alternative is contract work rather than another PAYE role.

How to reconcile the estimate with a payslip

A difference does not automatically mean the payroll is wrong. Check whether your employer is using cumulative or Week 1 treatment, whether the tax credits and standard-rate band on Revenue’s record match the calculator inputs, and whether taxable benefits are included in payroll.

The calculator is strongest as an annual scenario tool. Actual payroll is period-specific and uses the Revenue Payroll Notification available to the employer. For a precise reconciliation, use the annual result to identify the likely source of the difference, then compare the detailed Income Tax, USC and PRSI lines against the payslip.

Current statutory references should be checked directly with Revenue, including 2026 tax rates and bands and 2026 USC thresholds.

Method and limitations

The tool applies the selected tax year’s modelled Income Tax bands and credits, USC schedule and Class A PRSI assumptions. The 2027 option uses Budget 2027 figures, subject to legislative and payroll changes. It is an estimate, not a payroll engine.

Useful sources

• Revenue — 2026 tax rates, bands and reliefs
• Revenue — USC rates

Marginal tax is not the same as your average tax rate

People often hear that income is “taxed at 40%” and assume 40% of the entire salary disappears. Irish Income Tax is progressive: only the portion above the standard-rate band is taxed at the higher Income Tax rate, and tax credits then reduce the Income Tax bill.

Your marginal deduction rate is the amount of tax and social charges applied to the next euro of income. Your average deduction rate is total deductions divided by total gross income. They are not the same.

This distinction matters when evaluating overtime, bonuses or a pay rise. A higher marginal rate reduces how much of the extra euro reaches your bank account, but earning more gross income still normally increases net income.

Use the separate Income Tax, USC and PRSI calculators if you want to see which deduction is responsible for the change.