Free Ireland Income Tax Calculator — PAYE & USC

Calculate Irish income tax with USC (Universal Social Charge), PRSI, personal and employee tax credits. Covers PAYE and self-assessment. Free.

100% free — no signup

1Select Country

🇮🇪Ireland2025 rates

2Taxpayer Type

Non-resident— living abroad, taxed on local-source income only

3Annual Gross Income

€

Enter your gross income before any tax or deductions

Annual Bonus / Supplemental Income (€)

RSU vest, annual bonus, or one-time lump-sum — taxed on top of your base salary at your marginal rate

€

4Personal DetailsAffects your result

Marital status

Married couples have a wider standard rate band (€49,000 vs €40,000 single). Assessed jointly or separately.

Ireland — Key Tax Facts

→20% standard rate band up to €40,000 (single), then 40%
→USC: 0.5%–8% on gross income — always calculated separately
→PRSI 4.1% + total credits €3,750 (personal + employee)

How Irish Income Tax Works — PAYE, USC & PRSI

Ireland has three separate taxes on income: Income Tax (20%/40%), USC (Universal Social Charge, 0.5%–8%), and PRSI (Pay Related Social Insurance, 4.1%). Budget 2024 raised the standard rate band to €42,000 for single earners — income above this is taxed at 40%. Two tax credits (€3,750 total) reduce the final bill.

Tax	Rate	Threshold
Income tax (standard)	20%	0 – €42,000 (single)
Income tax (higher)	40%	Above €42,000
USC band 1	0.5%	0 – €12,012
USC band 2	2%	€12,013 – €21,295
USC band 3	4%	€21,296 – €70,044
USC band 4	8%	Above €70,044

→Personal Tax Credit (€1,875) + Employee Tax Credit (€1,875) = €3,750 total — applied automatically

→PRSI Class A (employees): 4.1% on income above €18,304 — funds social welfare and pension

→Married standard rate band widened to €51,000 (vs €42,000 single) — Budget 2024

→Self-employed: PRSI Class S 4% + 3% USC surcharge on income above €100,000

→Ireland's 12.5% corporate tax rate attracts major multinationals — Apple, Google, Meta HQ here

→File via Revenue Online Service (ROS) by October 31 — PAYE workers use MyAccount