Ireland Income Tax bands and credits for 2026
See the 20% standard-rate bands, 40% higher rate and the personal and Employee Tax Credits used in a standard PAYE salary estimate.
2026 standard-rate bands
Income inside the available standard-rate band is taxed at 20%; taxable income above it is taxed at 40%. Credits are then deducted from the tax figure, not from income.
| Assessment status | Income at 20% | Balance |
|---|---|---|
| Single | First €44,000 | 40% |
| Single Person Child Carer Credit | First €48,000 | 40% |
| Married / civil partners, one income | First €53,000 | 40% |
| Married / civil partners, two incomes | €53,000 plus the lower of €35,000 or the lower earner’s income | 40% |
The two-income increase cannot be transferred between spouses. The calculator produces a combined jointly assessed estimate rather than assigning a made-up share of household tax to one payroll.
Core tax credits
| 2026 credit | Maximum | Basic condition in this model |
|---|---|---|
| Single Person Tax Credit | €2,000 | Single or qualifying single-parent status |
| Married Person or Civil Partner Tax Credit | €4,000 | Jointly assessed married / civil partnership |
| Employee Tax Credit | €2,000 per PAYE employee | Capped at 20% of qualifying PAYE income below €10,000 |
| Single Person Child Carer Credit | €1,900 | Only when the statutory qualifying conditions are met |
How a €50,000 single salary is taxed
Before pension relief, €44,000 is charged at 20% and €6,000 at 40%, giving €11,200. The €2,000 single credit and €2,000 Employee Tax Credit reduce Income Tax to €7,200. USC and PRSI are added separately.
Pension contributions
An eligible employee pension contribution can reduce income subject to Income Tax. Relief is limited by an age-related percentage and by a maximum earnings figure of €115,000. The employee still pays USC on the pension contribution, and ordinary PRSI is not reduced in this simplified model.
Items not automatically included
Home Carer, Rent, Age, Blind Person, dependent relative and many other credits have their own qualifying conditions. The calculator provides a manual “other credits” field only for an amount the visitor has already confirmed.
Official sources
Calculate Income Tax with USC and PRSI.
Select a tax status, add confirmed pension relief and credits, and see a combined take-home estimate.