🇮🇪 Ireland: 2026 income tax & take-home pay
Ireland's income tax has two rates — 20% and 40% — but the Universal Social Charge (up to 8%) and PRSI (4%) push the combined marginal rate to 52% above €44,000.
Ireland's income tax has two rates — 20% and 40% — but the Universal Social Charge (up to 8%) and PRSI (4%) push the combined marginal rate to 52% above €44,000. The SARP regime exempts 30% of income above €100,000 for qualifying international assignees for up to 5 years.
Last reviewed: · Source: www.revenue.ie
Key Facts — 2026
- →Income tax: 20% (standard) / 40% (higher) with cut-off at €44,000 for single persons.
- →USC (Universal Social Charge): 0.5%–8% depending on income; replaces old health levy.
- →PRSI: 4% employee + 11.15% employer on all income (no cap for employers).
- →Combined marginal rate at €100k: income tax 40% + USC 8% + PRSI 4% = 52% marginal rate.
- →SARP: 30% income exclusion above €100k for qualifying international assignees.
- →Capital gains tax: 33% standard rate.
Top Rate
40%
Effective @ $100k
38%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (EUR) | Income to (EUR) | Rate |
|---|---|---|
| 0 | EUR 44,000 | 20% |
| 44,001 | No limit | 40% |
Standard deduction: EUR 3,500 applied before brackets.
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (EUR) |
|---|---|---|---|
| PRSI (employee) | employee | 4.10% | No cap |
| USC (Universal Social Charge, standard) | employee | 8% | No cap |
| PRSI (employer) | employer | 11.15% | No cap |
Special Tax Regimes
Special Assignee Relief Programme (SARP)
Up to 5 years30% of employment income above €100,000 is exempt from income tax for qualifying international assignees for up to 5 years.
Qualifiers: Employees assigned from an associated company abroad; must not have been Irish tax resident in 5 years prior; salary must exceed €75,000
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.