How your take-home pay is calculated
Your take-home pay is your salary minus:
- Pension contributions, if you make any. They get income tax relief, but USC and PRSI are still charged on them.
- Income tax at 20% and 40%, less your tax credits.
- USC on your total pay.
- PRSI at the Class A1 employee rate.
Budget 2027
Budget 2027, announced on 6 October 2026, proposes changes from 1 January 2027, including a standard rate band €2,500 wider and higher personal and employee tax credits. Choose 2027 (Budget 2027) as the tax year to see your pay under the proposed rules. They still have to pass into law, so 2026 stays the default until they do.
About these estimates
The calculator works out your tax for the full year and spreads it evenly across your pays. Payroll works out tax cumulatively through the year, so a single payslip can differ slightly, and other credits such as the rent tax credit are not included. See our methodology and sources for every assumption and the Revenue sources we use.