What are the income tax rates in Ireland for 2026?

20% up to the standard rate cut-off (€44,000 for a single person) and 40% above it. USC and PRSI are charged separately on top.

What is emergency tax and how do I avoid it?

Emergency tax applies when your employer doesn't have your Revenue payroll details — typically after starting a new job. Register the job in MyAccount as soon as you start to avoid it, and any overpayment comes back once your certificate issues.

How PAYE works in Ireland (2026)

The three deductions on every payslip

Income Tax is the biggest line. You pay 20% on the first €44,000 of taxable income (single) and 40% on the rest. Your tax credits then reduce that bill euro for euro.

USC — the Universal Social Charge — is a separate income-based charge with four bands in 2026: 0.5%, 2%, 3% and 8%. It is calculated on your full gross income; pension contributions do not reduce it.

PRSI for Class A employees is a flat 4.2% in 2026, also on gross income above €352/week.

Tax credits vs the standard rate band

Everyone who works in Ireland has a Personal Tax Credit (€1,875 single) and a PAYE Tax Credit (€1,875). These reduce the Income Tax you owe — not your taxable income.

Your standard rate cut-off is the income level above which you start paying 40%. For 2026 that is €44,000 (single), €53,000 (married, one income) or up to €88,000 combined (married, two incomes — with each spouse capped at €44,000).

Checking your figures

Pull your Revenue Tax Credit Certificate from MyAccount on revenue.ie. It lists the exact tax credits and rate band your employer has been told to apply. Enter those values into the CentSmart Salary Calculator's Advanced section if the defaults don't match your payslip.