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Jobs and pay
Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.
Quick answer
Tax is 20% of pay up to your , less your credits. Credits of 4,000 euro divided by 20% equals 20,000 euro of pay before any is due. Extra credits, such as the Single Person Child Carer Credit or the Rent , raise that figure.
If income for the year exceeds 13,000 euro, applies to all of it from the first euro: 0.5% on the first 12,012 euro, 2% up to 28,700 euro, then 3% and 8%. Just over the threshold the jump is small, around 85 euro for the year.
Employee at 4.2% starts in weeks where pay exceeds 352 euro, with a tapered that reduces the charge up to 424 euro a week.
Credits of up to 8,000 euro and a of 53,000 euro (plus up to 35,000 euro for the second earner) mean a couple with one income pays no on roughly the first 40,000 euro, though and apply individually.
Awaiting reviewer confirmation: Age exemption limits 18,000 / 36,000; PRSI tapered credit range 352 to 424 euro.
Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.
Reviewed 2026-10-28. Figures use 2026 rules unless a year is stated.