Bands, then credits
Irish income tax has just two rates: 20% up to the standard rate cut-off, and 40% above it. The clever part is tax credits — they're subtracted from the tax you owe, not from your income, so the first few thousand euros of tax effectively disappear.
That's why two people on very different salaries can have very different effective rates: the fixed credits matter much more at lower incomes.
Common questions
For a single person in 2026, the first €44,000 is taxed at 20% and the balance at 40%. A married couple with one income has a higher cut-off of €53,000.
Credits reduce your tax bill directly. A single PAYE worker gets a €2,000 personal credit and a €2,000 employee (PAYE) credit — €4,000 in total for 2026.
No, this is income tax (PAYE) only. Use the take-home calculator for the full deductions picture.