Net Salary in Ireland (2026 guide)

This guide explains how take-home pay is calculated for most PAYE employees in Ireland in 2026, using plain English, worked examples, and links to the key deductions.

Step-by-step: how take-home pay is calculated

1. Start with gross salary (your annual pay before deductions).
2. Calculate PAYE (Income Tax) using the tax bands, then reduce it using your tax credits.
3. Calculate USC across USC bands (most people pay some USC).
4. Calculate PRSI (usually Class A for employees).
5. Net pay = gross salary − total deductions.

Common reasons your payslip differs from a calculator

• Pension contributions
• Benefit-in-kind (BIK) such as company car
• Bonuses / overtime timing
• Extra tax credits/reliefs not included

Good uses for this guide

• Understand your payslip lines
• Compare job offers (gross vs net)
• Plan monthly budget
• Explain deductions to family/partner

Worked example: gross salary to net pay

Try this flow with your own salary using the homepage calculator. For intuition, many employees see the biggest change in net pay when income moves into higher-rate bands or when USC/PRSI thresholds apply.

Next: learn each deduction

• PAYE explained — how income tax and credits work
• USC explained — what it is and how it's charged
• PRSI explained — what it funds and when it applies

FAQ

Updated: Jan 2026.

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