Ireland income tax brackets (2026)
| Annual income (EUR) | Marginal rate |
|---|---|
| €0 – €44,000 | 20% |
| €44,000 and above | 40% |
USC applies on top of income tax: 0.5% to €12,012, 2% to €25,760, 3% to €70,044, 8% above (11% on self-employed income over €100k). Special regime: SARP (Special Assignee Relief Programme) — 30% exemption on employment income over €100k for qualifying assignees, up to €1m cap, for 5 years.
Typical gross salaries in Ireland
Click a row to load that salary into the calculator.
| Gross / month | Net / month | Open |
|---|---|---|
| €1,500 | €1,485 | Calculate → |
| €2,500 | €2,194 | Calculate → |
| €4,000 | €3,221 | Calculate → |
| €6,000 | €4,270 | Calculate → |
| €9,000 | €5,707 | Calculate → |
Ireland salary and tax FAQ (2026)
- What is the minimum wage in Ireland in 2026?
- €2,281 per month gross.
- What are the 2026 income tax brackets in Ireland?
- 20% (none – €44,000); 40% (€44,000 and above)
- How much social security do I pay in Ireland?
- Employees contribute 4.1% of gross salary; employers add 11.15% on top.
- Is there a personal allowance in Ireland?
- Yes — up to none per year, subject to taper rules at higher incomes.
- Does Ireland apply a solidarity or surcharge tax?
- USC applies on top of income tax: 0.5% to €12,012, 2% to €25,760, 3% to €70,044, 8% above (11% on self-employed income over €100k). Special regime: SARP (Special Assignee Relief Programme) — 30% exemption on employment income over €100k for qualifying assignees, up to €1m cap, for 5 years.
- How are dependents treated for tax purposes in Ireland?
- Personal Tax Credit €2,000 + PAYE Credit €2,000 + Home Carer Credit €1,950 (2026). Incapacitated Child €3,700.
- When is the Ireland tax return due?
- 31 October of the year following the tax year (Form 11) — mid-November for ROS filings.
- Do non-residents pay the same rates in Ireland?
- Non-residents taxed on Irish-sourced income only; may not qualify for most credits.