The Irish tax year 2026 runs from 1 January 2026 to 31 December 2026. These updates affect your take-home pay through Income Tax, Universal Social Charge (USC), and PRSI.
Want a personalised breakdown in seconds? Use our calculators: Ireland take-home pay (and our salary to hourly converter).
💡 Quick note
This guide covers the main PAYE items for employees. Self-employed rules, pensions, or complex reliefs may differ. All figures are from official Revenue.ie Budget 2026 Summary and gov.ie sources.
On this page
1. Income Tax Bands & Standard Rate Cut-Off Points 2026
There are no changes to Income Tax rates or bands for 2026 (same as 2025). Tax is calculated at 20% on income up to your standard rate cut-off point, then 40% on the balance. Your cut-off depends on your personal circumstances:
| Personal Circumstances | 2026 Standard Rate Band | Rate |
|---|---|---|
| Single, widowed or surviving civil partner (no qualifying child) | €44,000 | 20% (balance 40%) |
| Single with Single Person Child Carer Credit | €48,000 | 20% (balance 40%) |
| Married or civil partnership (one income) | €53,000 | 20% (balance 40%) |
| Married or civil partnership (both incomes) | €53,000 + up to €35,000 | 20% (balance 40%) |
2. Personal Tax Credits 2026
No changes to tax credits. These reduce the tax you pay (at the standard 20% rate for most credits):
| Tax Credit | 2026 Amount |
|---|---|
| Single Person | €2,000 |
| Married / Civil Partnership | €4,000 |
| Employee Tax Credit | €2,000 |
| Earned Income Tax Credit | €2,000 |
| Widowed / Surviving Civil Partner (no child) | €2,540 |
| Single Person Child Carer | €1,900 |
| Incapacitated Child | €3,800 |
| Blind (single / one spouse / both) | €1,950 / €1,950 / €3,900 |
| Age (single / married) | €245 / €490 |
| Home Carer | €1,950 |
| Dependent Relative | €305 |
🔢 Pro tip
Your actual tax bill depends on your tax credits and standard rate band. Run your numbers in the Ireland Take-Home Pay calculator for the exact figure.
3. Universal Social Charge (USC) 2026
USC bands have one small change (the 2% band has increased). Rates apply to gross income (excluding certain social welfare payments):
| Income Band | 2026 Rate |
|---|---|
| Up to €12,012 | 0.5% |
| €12,012.01 – €28,700 | 2% (increased from €27,382) |
| €28,700.01 – €70,044 | 3% |
| Above €70,044 | 8% |
Reduced 2% rate still applies for people aged 70+ (or full medical card holders under 70) with aggregate income ≤ €60,000.
4. PRSI (Class A – most employees) 2026
PRSI is deducted via PAYE. Important mid-year change: employee rate rises from 4.2% to 4.35% on 1 October 2026. A tapered PRSI Credit (€12 max) applies for weekly earnings €352.01–€424.
| Weekly Earnings Band | Employee Rate (until 30 Sep) | Employee Rate (from 1 Oct) | Employer Rate (until 30 Sep) | Employer Rate (from 1 Oct) |
|---|---|---|---|---|
| €0 – €352 | 0% | 0% | 9.00% | 9.15% |
| €352.01 – €424 | 4.2% (less tapered credit) | 4.35% (less tapered credit) | 9.00% | 9.15% |
| €424.01 – €552 | 4.2% | 4.35% | 9.00% | 9.15% |
| Above €552 | 4.2% | 4.35% | 11.25% | 11.40% |
⚠️ Note
Most employees are Class A. Self-employed PRSI and other classes differ. Use the take-home pay calculator to see your exact deductions.
5. National Minimum Wage (from 1 January 2026)
The National Minimum Wage increased by €0.65:
| Age Group | Hourly Rate | % of Adult Rate |
|---|---|---|
| 20 years and over | €14.15 | 100% |
| 19 years | €12.74 | 90% |
| 18 years | €11.32 | 80% |
| Under 18 | €9.91 | 70% |
Convert your salary to an hourly rate: Salary to Hourly Calculator.
6. Employer Figures (Good to know)
If you run payroll or are just curious:
- Employer PRSI: 9.00%–11.25% until 30 Sep 2026, then 9.15%–11.40% (as above)
- Auto Enrolment pension scheme: Mandatory employer contributions start 1 January 2026
🎯 Key Takeaways
- 2026 tax year: 1 Jan – 31 Dec 2026.
- Income Tax bands & credits unchanged.
- USC 2% band increased to €28,700.
- PRSI employee rate: 4.2% until 30 Sep, then 4.35% (plus tapered credit for low earners).
- National Minimum Wage: €14.15/hr (20+), with age bands.
7. Frequently Asked Questions
Which take-home pay calculator should I use?
Use the main Ireland Take-Home Pay calculator — it handles Income Tax, USC, PRSI (including the October change) and your personal credits automatically.
Why might my payslip change mid-2026?
PRSI employee rate rises from 4.2% to 4.35% on 1 October 2026. USC bands and Minimum Wage are already in effect from January.
Do I pay USC on my full salary?
Yes (with the banded rates above), except for certain social welfare payments. Use the calculator for your exact amount.
8. Final Thoughts
The 2026 changes are relatively minor (mainly the USC band tweak and PRSI increase from October), but they still affect your monthly take-home — especially if you earn near the band edges or are on the Minimum Wage. Run your exact salary through our free calculator for the most accurate picture.