COUNTRY REFERENCE
Ireland income tax rates in 2026
These are the 2026 brackets a Ireland employer withholds against. They tell you the marginal rate on each slice of income — not the amount you will actually pay, which is lower once credits apply.
Brackets for 2026
| Taxable income | Income tax | Social contributions | Combined |
|---|---|---|---|
| €0 — €44,000 | 20% | — | 20% |
| Above €44,000 | 40% | — | 40% |
Before you use these:There is no tax-free band in Ireland: income tax starts on the first euro, and tax credits then reduce the amount due. Multiplying a low salary by 20% therefore overstates the bill badly. The €44,000 band shown is for a single person in 2026. Married couples and civil partners, and widowed people, have larger bands. Universal Social Charge and PRSI are charged separately and are not part of these rates.
What these rates do not tell you
- Tax credits are not included. Everyone in employment gets a general credit, and most also get an employment credit; both reduce the tax due substantially. Multiplying your salary by the rate above gives a figure higher than you will actually pay.
- A special regime for arrivals from abroad, where one exists, changes the calculation entirely — see the tax regime page for this country.
- Employer contributions sit outside these rates. They cost your employer money but do not come out of your gross salary, so they do not change your net pay.
- Personal circumstances move the result: dependants, a second income, a mortgage, foreign assets, treaty relief. That is why this page shows the published brackets rather than a net-pay figure we cannot stand behind.
Sources
- 01Tax rate bandsRevenue — Irish Tax and Customs ·
Every figure here comes from an official source and carries the date we checked it. How we work with data.
This page is information, not advice. We are not an employer, a recruitment agency, a visa centre or an immigration adviser, and we are not affiliated with any government body. Rules change — confirm against the official source before you act.