Calculator · 2027 rates
Irish take-home pay calculator
Salary after income tax, USC and PRSI. Compare 2026 with 2027 using the Budget 2027 changes.
Where your pay goes
| 2026 | 2027 | Change |
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Amounts are per month.
What changed in Budget 2027
From 1 January 2027 a single person pays 20% tax on the first €46,500 (up €2,500). The personal and PAYE tax credits each rise €125 to €2,125. The 2% USC band now runs to €30,300. Income tax and USC rates themselves do not change. Employee PRSI is already due to rise from 4.35% to 4.5% on 1 October 2027, and this calculator includes that.
Take-home pay explained
How it works
Before you get paid, your employer takes off three things: income tax, USC and PRSI. Income tax is 20% on the first part of your pay and 40% on the rest. Tax credits then lower the bill. USC (Universal Social Charge) is a small extra tax on all your pay. PRSI is social insurance that helps pay for things like the State pension.
An example
On a €50,000 salary in 2027 you pay about €6,450 income tax, €1,017 USC and €2,194 PRSI. That leaves about €40,339 a year, or €3,362 a month.
Good to know
Putting money into a work pension lowers your income tax, but not your USC or PRSI. Use the pension box to see the effect.
Questions
Who is this calculator for?
A single person on PAYE with one job and no other income. It assumes the standard personal and PAYE credits only.
What does it leave out?
Rent tax credit, medical expenses, married or one-parent credits, other jobs, benefit in kind, medical-card USC rates and the over-70 USC rate. If these apply, your payslip is the final word.
How is the pension handled?
Pension contributions come off your pay before income tax, but not before USC or PRSI. Age-related limits on pension tax relief are not applied.
Why does 2026 PRSI look odd?
PRSI changes part-way through each year, in October, so the yearly figure blends the old and new rates.