Ireland Income Tax Calculator 2027

It sets your tax credits and how much of your income is taxed at 20%. A single person gets one personal tax credit of €2,125, and the 20% rate covers the first €46,500. Married and civil partner couples can pass one partner's unused credits to the other, so more of a household's income stays in the lower band.

For couples it decides which credits apply. If only one of you earns, you get the one-earner tax credit, which lifts the 20% band by €9,000. If you both earn, that credit is replaced by separate credits for each of you and the band is spread across both incomes — so the result for a couple is not the same as adding up two single calculations.

It adds the Home Carer Tax Credit, worth about €1,900 in 2027, and widens your 20% band by €4,000. Tick yes if you look after one or more children on your own, or with a partner who cannot work.

Broadly, you pay rent on the home you live in and are not getting housing support from the State. It is worth €1,150 in 2027, or €2,300 for a couple where both of you qualify, and it comes straight off your tax bill. Check the full conditions on revenue.ie before you rely on it.

Your pay before tax - the gross figure on your contract, not the amount that reaches your bank. Include salary, overtime, bonuses and commission. Leave out expenses you claim back and anything already tax-free.

Profit from a business, trade or freelance work after your own costs, plus other taxable income such as rent from a property. It is added to your employment pay and taxed at the same rates. Self-employed people also pay a USC surcharge and Class S PRSI, which this estimate does not include.

It sets how much of your income goes into an approved pension. Every euro you contribute comes off the income that is taxed, so you get relief at your top rate - 40c back on each euro if you pay 40%. It does not reduce USC or PRSI, and the amount you can save tax-free is capped by your age.

Gross income is your employment and self-employed pay added together before anything is taken out, and it is the figure USC and PRSI are charged on. Take-home pay is what is left after your pension contribution, income tax, USC and PRSI. The monthly and weekly figures beside it are that number divided by 12 and 52 — an average, not your actual payslip.

Income tax is 20% up to your rate band and 40% above it, then reduced by your tax credits. USC is charged separately on gross income in bands: 0.5% up to €12,012, 2% up to €30,300, 3% up to €70,044 and 8% above, and nothing at all if you earn €13,000 or less. PRSI is a flat 4.35% of gross and pays for the State pension and other benefits.

Tax credits used is the total your situation entitles you to - personal, carer, employment and rent credits added together. It cuts your tax bill euro for euro, but only down to zero; any credit you cannot use is lost rather than refunded. Effective tax rate is your tax, USC and PRSI as a share of gross income, and is the easiest single number for comparing two job offers or two years.