Educational only: Work and pay decision support, not tax, legal, financial or career advice.
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Update policy: Reviewed when formulas or official dependencies change.
Scope: Irish work and pay planning using your own assumptions.
What this calculator helps you decide
Best for
Estimating bounded 2026 Irish PAYE before USC and PRSI.
Outputs
Gross income tax, supported credits and PAYE income tax.
Start here
Enter annual taxable pay and only the supported band and credit scenario.
- Close-intent boundary
- Do not use this to calculate Universal Social Charge; use Ireland Standard-rate USC Calculator. This is PAYE Income Tax only, not complete Irish take-home pay.
Estimate tax and statutory pay
Ireland PAYE: gross income tax
Gross income tax, supported credits and PAYE income tax.
2026 Ireland PAYE Income Tax only
Enter the applicable band and credits explicitly.
Your numbers stay in this browser
Gross employment income for the calendar year.
Enter the applicable standard-rate band; it is not inferred.
Enter confirmed Income Tax credits.
Pension Income Tax relief limitOpen the assumptions you are less likely to change on every comparison.
Employee pension contribution claimed for Income Tax relief.
Whole age used only for the pension-relief percentage limit.
Calculated result
Gross tax, credits and PAYE after credits remain separate.
PDF and CSV exports stay on this device. Clean page links contain no inputs.
Scenario comparison
Each row names the assumption axis changed from the baseline.
ScenarioResultDifference
Entered scenario€10,000.00Baseline
Annual gross PAYE income: €63,000.00€11,200.00€1,200.00
Save these results, change an input, then compare the updated figures with this baseline.
The baseline is temporary in this tab and is not added to shared scenario links or generated reports.
Calculation details
View calculation detailsView the formulas and inputs used for these results.
PAYE Income Tax after credits
PAYE Income Tax after credits
incomeTaxAfterCredits = grossIncomeTax − taxCreditsApplied€10,000.00Result€10,000.00
Gross Income Tax less entered credits. Displayed using the engine-rounded value.
PAYE Income Tax after credits formula →Taxable income for PAYE
Taxable income for PAYE
taxableIncomeForPaye = annualGrossPay − pensionContributionRelievable€57,000.00Result€57,000.00
Gross pay less eligible pension contribution within the age limit. Displayed using the engine-rounded value.
Taxable income for PAYE formula →Gross Income Tax
Gross Income Tax
grossIncomeTax = round to cents(min(taxableIncomeForPaye, annualStandardRateBand) × 0.20 + max(0, taxableIncomeForPaye − annualStandardRateBand) × 0.40)€14,000.00Result€14,000.00
20% and 40% streams using the entered standard-rate band. Displayed using the engine-rounded value.
Gross Income Tax formula →Tax credits applied
Tax credits applied
taxCreditsApplied = min(grossIncomeTax, annualTaxCredits)€4,000.00Result€4,000.00
Entered credits capped at gross Income Tax. Displayed using the engine-rounded value.
Tax credits applied formula →Pension contribution relieved
Pension contribution relieved
pensionContributionRelievable = min(annualPensionContribution, min(annualGrossPay, 115000) × statutory age percentage), rounded to cents€3,000.00Result€3,000.00
Eligible contribution limited by age and earnings ceiling. Displayed using the engine-rounded value.
Pension contribution relieved formula →Inputs used
- Annual gross PAYE income
- €60,000.00
- Eligible pension contribution
- €3,000.00
- Age
- 35
- Annual standard-rate band
- €44,000.00
- Annual Income Tax credits
- €4,000.00
Open this calculator with preset values
This calculator supports documented, shareable scenario URLs. Compatible assistants and applications can construct links using the parameters below.
Scenario values are visible in the URL, calculations run in the browser, and optional saved state stays only on this device. Anyone you share the URL with can read those numbers, so do not include private or identifying data.
| Parameter | Meaning | Unit | Allowed values | Presence | Default |
|---|---|---|---|---|---|
| annualGrossPay | Gross employment income for the calendar year. | EUR/year | 0 to 100000000 | Required | 60000 |
| annualPensionContribution | Employee pension contribution claimed for Income Tax relief. | EUR/year | 0 to 100000000 | Required | 3000 |
| age | Whole age used only for the pension-relief percentage limit. | years | 16 to 120 | Required | 35 |
| annualStandardRateBand | Enter the applicable standard-rate band; it is not inferred. | EUR/year | 0 to 100000000 | Required | 44000 |
| annualTaxCredits | Enter confirmed Income Tax credits. | EUR/year | 0 to 100000000 | Required | 4000 |
Ireland PAYE: gross income tax
Use this as bounded PAYE income tax, not complete Irish take-home pay.
Formula summary
- Primary formula
- incomeTaxAfterCredits = grossIncomeTax − taxCreditsApplied
Data used here
- Ireland bounded PAYE and USC rules for 2026: Revenue; verified; checked 2026-07-27.
Decision checks
Act on the result
Confirm tax band and credits against the Revenue payroll record.
Stress-test the decision
Retest income around the standard-rate band and supported credit limits.
Assumptions and sources
- Ireland bounded PAYE and USC rules for 2026
- Revenue, How your Income Tax is calculated and Calculating your USC Checked 2026-07-27.
Primary source →
When this estimate can be misleading
- USC, PRSI, RPN, cumulative payroll and take-home pay are excluded.
- Marital status, emergency tax and Week 1/Month 1 treatment are not inferred.
- Use this as bounded PAYE income tax, not complete Irish take-home pay.
Educational estimate, not advice. See all assumptions & limitations →
Related reading
Use these practical guides to interpret the decision and its assumptions.
- Ireland PAYE Income Tax for 2026: what the calculator includes
Estimate bounded 2026 Irish PAYE income tax using reviewed Revenue bands and credits.
Read guide
Frequently asked questions
What bounded 2026 Irish PAYE income tax applies before USC and PRSI?
Confirm tax band and credits against the Revenue payroll record.
Does this calculate tax or take-home pay?
PAYE Income Tax only; USC, PRSI and take-home pay are not calculated.
Can I share or save a scenario?
Tool inputs and results stay in this browser. Anonymous categorical usage analytics send only governed page, tool, cluster and action identifiers; tool inputs and results are never sent. Error monitoring is disabled. Optional saved state stays only on this device.
How should I validate the estimate before acting?
Use the estimate as a bounded planning range and replace assumptions with current work and pay records before committing.