A full PAYE breakdown from gross salary to net take-home.
Net annual pay
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Income tax
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USC
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PRSI
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Your breakdown
Updates live as you type
Item
Amount
Worked example
Take a single employee on 50,000 euro a year with no pension contribution. Income tax is charged at 20% on the first 44,000 euro (8,800 euro) and 40% on the 6,000 euro above the cut-off (2,400 euro), giving 11,200 euro before credits. The personal credit of 2,000 euro and the PAYE credit of 2,000 euro reduce that to 7,200 euro. USC is then added on a sliding scale: 0.5% on the first 12,012 euro, 2% to 27,382 euro and 3% to 50,000 euro, totalling 1,046 euro. PRSI at 4.1% on the full 50,000 euro is 2,050 euro. Deductions come to 10,296 euro, leaving 39,704 euro net, or about 3,308.67 euro a month.
How it is calculated
The tool starts from gross pay and subtracts any pension contribution, since pension relief reduces the income on which tax bands are applied. Income tax is then worked out at 20% up to your standard rate cut-off point and 40% on the rest, before the personal credit and the PAYE or earned income credit are deducted. USC is calculated separately across its own bands on total income, with no credits applied, and is zero if income is at or below 13,000 euro. PRSI is a flat 4.1% on earnings once weekly pay passes 352 euro. Net pay is gross less the pension, the income tax, USC and PRSI. Because each charge uses a different base, your effective rate is rarely a round number, which is why a tool beats a rule of thumb.
Frequently asked questions
How do I calculate net salary from gross in Ireland?
Start with gross pay, subtract any pension contribution, then deduct income tax (20% to your cut-off and 40% above, less your tax credits), USC on a sliding scale, and PRSI at 4.1%. What remains is your net take-home pay. This tool applies the personal and PAYE or earned-income credits automatically.
What is the standard rate cut-off point in Ireland for 2026?
For a single person the standard rate cut-off is 44,000 euro per year (2026 figure from Revenue). Income up to that threshold is taxed at 20% and anything above is taxed at 40%. Married couples with one income have a higher cut-off of 53,000 euro, and couples with two incomes can shift up to 9,000 euro of unused cut-off to the higher earner.
What is USC and who is exempt from it?
USC stands for Universal Social Charge. It is charged on gross income before pension relief, at 0.5% to 12,012 euro, 2% to 27,382 euro, and 3% up to 70,044 euro, with a 8% rate on income above that threshold. Employees with total income of 13,000 euro or less in a year are fully exempt from USC. Medical card holders under 70 pay a maximum rate of 2% on all income up to 60,000 euro.
How does pension relief reduce my tax bill in Ireland?
Contributions to an approved occupational scheme or PRSA reduce the income on which income tax bands apply. A 1,000 euro pension contribution saves 200 euro in tax if you are a standard-rate taxpayer, or 400 euro if you pay tax at the higher rate. USC and PRSI are still calculated on gross pay before the pension deduction, so the saving is purely an income tax benefit.