Income Tax & Payroll Rates · Tax Year 2026

🇮🇪 Ireland
Tax Guide

Income tax brackets, social security rates, and employer payroll obligations for Ireland — the data HR and finance teams need for accurate workforce cost planning.

Ireland Overview

Income Tax Brackets — 2026

BandRateFromTo
Standard Rate Band
20%
EUR 0EUR 44,000
Higher Rate Band
40%
EUR 44,000No upper limit

Social Security Contributions

TypeEmployee RateEmployer RateEmployee CapEmployer Cap
PRSI Class A — Employer0%11.15%No limitNo limit
PRSI Class A — Employee4%0%No limitNo limit
USC — Band 10.5%0%No limitNo limit
USC — Band 22%0%No limitNo limit
USC — Band 33%0%No limitNo limit
USC — Band 48%0%No limitNo limit

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Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Ireland-specific obligations.

About This Data

  • Sourced from official government publications
  • Updated monthly — always current rates
  • For guidance only — not tax advice

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