Income tax calculator Ireland
Irish income tax is worked out in two steps: tax your income at 20% and 40%, then take your tax credits off the result. This calculator shows both steps.
| 20% on €44,000 | €8,800.00 |
| 40% on €6,000 | €2,400.00 |
| Gross tax | €11,200.00 |
| Less Personal tax credit | −€2,000.00 |
| Less Employee (PAYE) tax credit | −€2,000.00 |
| Income tax for the year | €7,200.00 |
Standard rate cut-off points for 2026
| Status | Taxed at 20% | Taxed at 40% |
|---|---|---|
| Single or widowed, no dependent children | First €44,000 | The balance |
| Single parent (Single Person Child Carer Credit) | First €48,000 | The balance |
| Married or civil partners, one income | First €53,000 | The balance |
| Married or civil partners, two incomes | First €53,000, plus the lower of €35,000 or the second income | The balance |
Main tax credits for 2026
| Tax credit | Amount a year |
|---|---|
| Single person | €2,000 |
| Married person or civil partner | €4,000 |
| Employee (PAYE) | €2,000 |
| Earned income (self-employed) | €2,000 |
| Single Person Child Carer Credit | €1,900 |
| Home Carer Tax Credit | €1,950 |
| Age credit, single (65 or over) | €245 |
A worked example
Take a single employee earning €60,000. The first €44,000 is taxed at 20%: €8,800. The other €16,000 is taxed at 40%: €6,400. Gross tax is €15,200, and after €4,000 of credits the tax due is €11,200.
Couples on two incomes
Under joint assessment a married couple or civil partners share a €53,000 band. It can grow by up to €35,000, but only by the amount of the lower income, and that increase cannot be moved to the higher earner. Two people each earning €50,000 can therefore have €88,000 taxed at 20% between them, while a one-income couple has €53,000.
Tax credits are not refundable. If your credits are more than your gross tax, you simply pay none; the unused part is not paid out.
Common questions
How much income tax do I pay on €40,000?
€4,000 as a single employee in 2026: €8,000 at 20%, less €4,000 of credits. It is all within the €44,000 band.
Did the tax bands change in Budget 2026?
No. The rates, bands and main credits are the same as in 2025: €44,000 for a single person and €53,000 for a married couple on one income.
How much tax does a married couple pay on €80,000 with one income?
€15,400 a year, against €19,200 for a single person on the same pay.
What is the difference between a tax credit and a tax relief?
A credit comes straight off your tax bill, euro for euro. A relief, such as pension relief, reduces the income you are taxed on, so it is worth 20% or 40% of what you pay in.
Sources
Checked 28 September 2026. OneCalcs is independent and not affiliated with Revenue, the Department of Social Protection, Citizens Information or any other government body.