Salary after tax in Ireland
Your take-home pay is your gross salary minus three deductions: Income Tax (PAYE), the Universal Social Charge (USC) and PRSI. Income tax is 20% up to your standard rate cut-off point and 40% above it, then reduced by tax credits (the Personal and PAYE credits are worth €2,000 each in 2026). USC runs on a sliding scale from 0.5% to 8%, and PRSI is a flat 4.2%, rising to 4.35% from October 2026. The calculator applies the 2026 bands, credits and cut-off points to show your net pay by year, month and week.
How much tax do you pay on €50,000 in Ireland?
A single person pays roughly €7,500–€8,000 in income tax after credits, plus USC and PRSI — an effective rate of around 25–27%.
What is the standard rate cut-off point for 2026?
For a single person it's €44,000 — income up to that is taxed at 20%, anything above at 40%. Couples can transfer part of the band.
AVC & pension tax relief
Pension contributions get tax relief at your marginal (highest) rate of income tax — 20% or 40%. So a €100 contribution can cost a higher-rate taxpayer just €60 after relief. Relief is capped as a percentage of earnings that rises with age, from 15% under 30 up to 40% at 60 and over, and only the first €115,000 of earnings counts. AVCs (Additional Voluntary Contributions) let you top up an occupational pension up to that limit. The calculator shows your age-based limit, the relief you'd receive and the real net cost.
How much can I put into a pension tax-free in Ireland?
Between 15% and 40% of earnings depending on age, on up to €115,000 of income. The calculator shows your personal limit.
Do I get pension tax relief at 40%?
You get relief at your marginal rate — if you pay income tax at 40%, a €1,000 contribution costs you €600.
PAYE tax refunds
Many people in Ireland overpay PAYE and never claim it back. It usually happens when you're on emergency tax before Revenue has your details, when you leave a job partway through the year, or when you arrive mid-year and don't use a full year's tax credits. If you were on the cumulative basis from day one there's rarely a PAYE refund, but emergency or Week 1 taxing often leaves money owed. You can claim back up to four years. The estimator asks the one question that matters — whether your employer had your details from the start — and reconciles income tax and USC.
How do I claim a tax refund in Ireland?
File an income tax return (Form 12) through Revenue's myAccount, or ask us to do it. You can go back four tax years.
How do I know if I paid emergency tax?
Your payslip shows it — look for 'Week 1', 'Month 1' or 'emergency' basis, or a flat high deduction with no credits applied.
Medical expenses relief
You can claim 20% tax relief on most non-routine medical and dental costs that aren't covered by insurance or the State — GP and consultant fees, prescriptions, physiotherapy, orthodontics and non-routine dental work. There's no minimum spend and no upper limit, and you can claim for yourself, your spouse and dependent children. Any amount reimbursed by health insurance is deducted first, then relief is given at 20%. Claims can go back four years through myAccount. The calculator totals your qualifying costs by category and shows the 20% you can reclaim.
What medical expenses can I claim tax back on?
Doctor and consultant fees, prescribed medicines, physiotherapy, and non-routine dental and orthodontic work — at 20%. Routine dental and eye care don't qualify.
Is there a minimum spend?
No — there's no minimum and no maximum. You get 20% back on every qualifying euro not reimbursed by insurance.
Work from home relief
If you work remotely, Ireland's Remote Working Relief lets you claim tax back on a share of your household electricity, heating and broadband for the days you worked from home. You can claim 30% of those bills, apportioned by the number of remote-working days in the year, with relief given at your top rate of income tax (20% or 40%). You'll need your bills and a record of days worked at home. The calculator apportions your utility costs to your WFH days, applies the 30% allowance and shows the tax back at your marginal rate.
How much can I claim for working from home?
30% of electricity, heating and broadband, apportioned to the days you worked from home, relieved at your top tax rate.
Can I claim relief and the €3.20 a day?
Not for the same cost. If your employer pays the tax-free €3.20 daily allowance you can't also claim relief on those bills.
Capital Gains Tax (CGT)
Capital Gains Tax is charged at 33% on the profit you make when you sell an asset such as shares, crypto or an investment property. The gain is the sale price minus what you paid and allowable costs like broker fees. Everyone gets a €1,270 annual exemption that's deducted before the 33% applies. Timing matters: CGT on disposals from January to November is due by 15 December, and December disposals by 31 January. The calculator works out your taxable gain after the exemption and the CGT due.
What is the rate of CGT in Ireland?
33% on gains above the €1,270 annual exemption for most assets, including shares and crypto.
Do I pay CGT on crypto in Ireland?
Yes — crypto profits are taxed like other assets at 33% CGT, with the same €1,270 exemption and payment deadlines.
Redundancy & termination
Statutory redundancy pay is tax-free, and additional (ex-gratia) lump sums can also be exempt up to a limit. The tax-free amount is the higher of the Basic Exemption (€10,160 plus €765 for each full year of service) or the Standard Capital Superannuation Benefit (SCSB), based on your average pay and years of service. Anything above that is taxed as income. The calculator estimates how much of your package is tax-free and how much is taxable, so you know roughly what lands in your pocket.
Is redundancy pay taxable in Ireland?
Statutory redundancy is tax-free. Ex-gratia payments are tax-free up to the Basic Exemption or SCSB limit; anything above is taxed as income.
How much redundancy is tax-free?
At least €10,160 plus €765 per full year of service, and often more under the SCSB calculation — the tool shows your figure.
Rental income tax
If you rent out a property in Ireland, you pay Income Tax, USC and PRSI on your rental profit — the rent you receive minus allowable expenses. Deductible costs include mortgage interest, insurance, management fees, repairs and wear-and-tear on furnishings. The profit is added to your other income and taxed at your marginal rate (20% or 40%), plus USC and PRSI, and you file it on a Form 11 or Form 12 by 31 October each year. The calculator estimates your taxable profit and the tax due on it.
How is rental income taxed in Ireland?
Your rental profit is added to your income and taxed at 20% or 40% plus USC and PRSI, after allowable expenses like mortgage interest and repairs.
What expenses can I deduct?
Mortgage interest, insurance, letting and management fees, repairs, and capital allowances on furniture and fittings, among others.
General guidance on 2026 Revenue rates, not personal tax advice. Rates, bands and reliefs can change and your own position may differ. Get an exact figure from us →