Ireland Income Tax Calculator 2026

Calculate your 2026 Irish income tax: 20% and 40% bands for single, single-parent and married couples, minus personal, PAYE, rent and other tax credits.

Tax status

Your gross income (€ per year)Salary or self-employed profit before tax

Spouse's or partner's gross income (€ per year)Only used for "two incomes"

Your allowable pension relief (€ per year)Already eligible relief after your age percentage and €115,000 earnings cap. Use the salary calculator to calculate these limits.

Spouse's allowable pension relief (€ per year)For two incomes only. Enter separately: unused pension relief and the second-earner band cannot transfer.

Rent paid in 2026 (€)For the Rent Tax Credit (20% of rent, up to €1,000, or €2,000 for a couple)

You (or your spouse) are 65 or over

Dependent children for the age exemptionOnly used if either partner is 65+. Include children meeting Revenue age, education or incapacity conditions.

Home Carer Tax Credit (spouse cares for a dependant at home)Only applies to married couples with one income

Estimate 2026 Irish income tax on salary or trading income, including the usual credits and age exemption or marginal relief. Married options assume joint assessment and no income other than the earnings entered. This page calculates income tax only; USC and PRSI require separate calculations.

How to use this tool

Choose single, widowed, qualifying single parent or jointly assessed married status.
Enter each earner's gross earnings, and their separately calculated allowable pension relief.
Enter qualifying rent and select Home Carer relief only for an eligible one-income couple.
Select age 65+ if either jointly assessed partner qualifies, then enter dependent children meeting Revenue's conditions.

Formula

Ordinary tax = max(0, 20% × standard-band income + 40% × excess − usable credits)

The band is €44,000 single/widowed, €48,000 for a qualifying single parent and €53,000 married. Two-income couples add up to €35,000 usable only against the lower taxable income. Pension relief and employee credits cannot transfer. Enter pension relief already restricted by age and the €115,000 earnings cap. At age 65+, the exemption is €18,000 single or €36,000 married, plus €575 each for the first two dependent children and €830 thereafter. Eligible marginal relief caps tax at 40% of income above that exemption, without another credit deduction.

Example

A single employee earning €50,000 with no pension relief has €11,200 gross tax: €44,000 × 20% plus €6,000 × 40%. The €2,000 personal and €2,000 employee credits leave €7,200 income tax. A jointly assessed couple aged 65+ with €35,000 total earnings instead pays no income tax under the age exemption.

Frequently asked questions

Does the second-earner band transfer?

No. The maximum increase is €35,000 in both 2025 and 2026, restricted to the lower earner's taxable income. Separate pension inputs prevent unused relief from reducing the other earner's tax.

Are excess credits refunded?

No. Credits can reduce tax to zero but are not paid out. Employee credits unusable against their own income cannot offset a spouse's liability.

Which cases need another calculation?

Other household income, pension payouts, investment income, widowed-parent or bereavement-year treatment, special credits and two-income Home Carer claims. Rent and Home Carer inputs assume eligibility; the salary tool calculates age-based pension limits.

Sources

This tool gives an estimate for general information only. It is not financial, tax, legal or medical advice — check with a qualified professional before you rely on the result.

Last updated: 2026