From gross to take-home
Your gross salary is never what you take home. First, income tax (PAYE) applies at 20% up to the standard rate cut-off (€44,000 for a single person) and 40% above, reduced by your tax credits. Then the USC applies in bands from 0.5% to 8%, and PRSI takes 4.2% of your gross.
Pension contributions attract tax relief, so paying into a pension lowers your tax bill while building your retirement pot.
Credits note
This uses the single person's personal and PAYE credits (€4,000 total). Marital status, the Home Carer credit and others can change your take-home.
Common questions
Income tax (PAYE), the Universal Social Charge (USC) and PRSI, plus any pension contributions. The result is what actually lands in your account.
Yes. It applies the standard personal and employee (PAYE) tax credits for a single worker — €4,000 in total for 2026. Married or other credits will change the result.
Pension contributions get tax relief, so they reduce your taxable pay and your take-home — but build your retirement pot.