Calculate your exact take-home salary, USC brackets, PRSI contributions, and tax refund entitlements under current Irish statutory provisions.
Model your net earnings after PAYE income tax (20%/40%), Universal Social Charge, and Class A PRSI.
Formal reference schedule codified under the Taxes Consolidation Act 1997 and updated for the 2026 tax year.
| Personal Circumstance | Standard Rate Band (20%) | Higher Rate Band (40%) | Statutory Authority |
|---|---|---|---|
| Single / Widowed (without qualifying children) | First €44,000 | Balance over €44,000 | Section 15 TCA 1997 |
| Single Parent (with qualifying child) | First €48,000 | Balance over €48,000 | Section 15 TCA 1997 |
| Married / Civil Partners (One Earner) | First €53,000 | Balance over €53,000 | Section 15 TCA 1997 |
| Married / Civil Partners (Two Earners) | Up to €88,000 (Max transfer €35,000) | Balance over combined band | Section 15 TCA 1997 |
| Income Bracket | Statutory USC Rate | Cumulative Tax | Notes |
|---|---|---|---|
| Up to €12,012 | 0.5% | €60.06 | Exempt if total gross income ≤ €13,000 |
| €12,012 to €27,382 | 2.0% | €367.46 | Standard rate for lower-middle earnings |
| €27,382 to €70,044 | 4.0% | €2,073.94 | Reduced from 4.5% under Budget revisions |
| Balance over €70,044 | 8.0% | 8% on excess | Self-employed surcharge (11%) on non-PAYE income > €100k |
| Tax Credit Name | Single Allowance | Married / Joint Allowance | Legislative Basis |
|---|---|---|---|
| Personal Tax Credit | €1,875 | €3,750 | Section 461 TCA 1997 |
| Employee (PAYE) Tax Credit | €1,875 | €3,750 (Both working) | Section 472 TCA 1997 |
| Rent Tax Credit | €1,000 | €2,000 | Section 473B TCA 1997 |
| Earned Income Tax Credit (Sole Traders) | €1,875 | €1,875 (Per earner) | Section 472D TCA 1997 |
| Home Carer Tax Credit | — | €1,950 | Section 466A TCA 1997 |
| Medical Expenses Relief | 20% of qualifying un-reimbursed costs (40% for nursing home) | Section 469 TCA 1997 | |
Concise, authoritative answers to high-frequency Irish Revenue inquiries.
Under Section 865 of the Taxes Consolidation Act 1997, all claims for repayment of Irish tax must be submitted within 4 years of the end of the tax year to which they relate. In 2026, taxpayers can claim reliefs for 2022, 2023, 2024, and 2025. After 31 December 2026, all unclaimed 2022 credits expire permanently.
Under Part 41A TCA 1997, individuals with non-PAYE taxable income exceeding €5,000 net (or €30,000 gross), Irish landlords, company proprietary directors owning >15% share capital, SARP beneficiaries, and active sole traders must file an annual Form 11 return under self-assessment.
Enacted under Section 473B TCA 1997, the Rent Tax Credit provides up to €1,000 annually for single renters and €2,000 for jointly assessed couples paying rent on their principal private residence. It applies to tenancies registered with the Residential Tenancies Board (RTB) and can be backdated to 2022.
Under Section 822 TCA 1997, split-year relief applies to individuals moving to Ireland to take up residence or departing to live permanently abroad. Irish tax is applied only to employment earnings earned during the Irish resident portion of the year, preventing double taxation on pre-arrival or post-departure income.
Key dates for Form 11 returns, Preliminary Tax, Capital Gains Tax, and CAT payments.
| Date | Statutory Tax Requirement | Applies To | Penalty Risk |
|---|---|---|---|
| 31 October 2026 | Paper Form 11 filing & 2026 Preliminary Tax payment | Self-employed & Landlords (Paper filers) | 5% to 10% statutory surcharge + 0.0219%/day interest |
| Mid-November 2026* | Extended ROS electronic Form 11 filing & payment deadline | Clients of Registered Tax Agents (Irish Tax Hub) | Avoided via authorised ROS agent filing |
| 31 October 2026 | Form IT38 CAT (Inheritance / Gift Tax) filing & payment | Gifts/inheritances received in year ending 31 August | Interest charges and loss of statutory exemptions |
| 15 December 2026 | CGT payment for assets sold 1 Jan – 30 Nov 2026 | Share and Property disposals | Statutory late payment interest applied daily |
| 31 January 2027 | CGT payment for assets sold in December 2026 | Share and Property disposals | Daily Revenue interest |
| 31 December 2026 | Final date to claim 2022 backdated refunds | All Irish taxpayers under 4-year rule | Permanent statutory expiration of unclaimed funds |
Avoid costly errors in preliminary tax, pension relief limits, or allowable rental expenses. Our Chartered Tax Advisers review your entire tax position for a fixed flat fee of €299.