Irish Tax Calculator for Remote Workers

Ireland has two income tax rates: 20% (standard rate) on the first €44,000 and 40% (higher rate) on income above that. Single persons receive €4,000 in tax credits (Personal Credit + PAYE/Earned Income Credit), effectively making the first ~€20,000 tax-free.

USC is a tax on gross income with 4 bands: 0.5% on the first €12,012, 2% on €12,012–€28,700, 3% on €28,700–€70,044, and 8% above €70,044. Self-employed earning over €100,000 pay an additional 3% surcharge (11% total above €100k).

Employees pay Class A PRSI at ~4.24% (blended 2026 rate) on income above €352/week (~€18,304/year). Self-employed pay Class S PRSI at the same rate with a minimum annual contribution of €650. PRSI funds social insurance benefits including state pension.

Employees and contractors pay similar income tax and USC rates. The key differences are: employees get the PAYE credit while contractors get the Earned Income Credit (both €2,000). Self-employed pay a 3% USC surcharge above €100,000. Contractors have more flexibility to deduct business expenses but must manage their own tax returns and PRSI.

The main credits for 2026 are: Personal Tax Credit (€2,000, everyone), Employee (PAYE) Tax Credit (€2,000, employees only), and Earned Income Tax Credit (€2,000, self-employed only). Credits reduce your tax bill directly — €4,000 in credits saves exactly €4,000 in tax.