The bands (2026, single)
| Income | Rate |
|---|---|
| First €44,000 | 20% |
| Above €44,000 | 40% |
Minus tax credits: €2,000 personal + €2,000 employee credit = €4,000 for a single employee (married one-income households get €6,000 of credits and a €53,000 standard band).
Worked example: €80,000
Income tax is €19,200 — an effective rate of 24%. But the payslip doesn't stop there: USC adds €2,430.62 and PRSI €3,390, for total deductions of €25,020.62 and take-home of €54,979.38. Any “tax calculator” that ignores USC and PRSI overstates this salary's take-home by nearly €6,000.
Frequently asked questions
What are the Irish income tax bands for 2026?
Single: 20% on the first €44,000, 40% above. Married with one income: 20% to €53,000. Budget 2026 left the bands unchanged — beware calculators showing €46,000; that's not any official year (2027 is set at €46,500).
What is my effective tax rate on €80,000?
Income tax is €19,200 — 24% effective, thanks to the 20% band and €4,000 credits. But USC (€2,430.62) and PRSI (€3,390) bring total deductions to €25,020.62, a 31.3% all-in rate.
Do tax credits reduce my USC or PRSI?
No. Credits only reduce income tax. USC and PRSI are charged on gross income with no credits — one reason lower earners feel them heavily.
Rates checked against official sources on 1 November 2026: Revenue tax rates, bands and reliefs. See how we calculate (IE) for the full method.