Jobs and pay

Students and summer jobs: do you pay tax, and how to get it back

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

Students are taxed like everyone else, but most earn too little to pay anything: a single person has about 4,000 euro of credits, which covers roughly 20,000 euro of pay at 20%, and is not charged at all on income of 13,000 euro or less. Tax is usually deducted only because the job was not registered and applied. Register the job in with your and the employer's number, and claim any deductions back once the year ends.

Before you start

Get a PPSN if you do not have one.
Register for myAccount.
Add the job in myAccount (PAYE Services, then Jobs and Pensions) with the employer's registered number and your start date. Your employer then receives a Revenue Payroll Notification and taxes you correctly.

If tax was deducted anyway

Once the job is registered, your employer refunds through payroll. If the job has ended, or the year has ended, request a for the year in . Revenue recalculates with your full credits and repays the overpayment.

Earnings limits worth knowing

USC: nothing due if total income for the year is 13,000 euro or less.
PRSI: nothing deducted from the employee in weeks you earn 352 euro or less.
Income Tax: the Personal and Employee credits together (4,000 euro in 2026) mean roughly the first 20,000 euro of pay carries no Income Tax.

Pitfalls

Tips paid through the employer are taxable pay.
Rent paid for student accommodation may qualify your parent, or you, for the Rent Tax Credit.

This is independent guidance, not advice from Revenue. Revenue decides your position. You can review any year for free in myAccount.

Awaiting reviewer confirmation: USC exemption threshold 13,000 for 2026; Employee PRSI threshold 352 euro per week.

Sources and review

R50Studentsofficialchecked 2026-10-28
R17Emergency taxofficialchecked 2026-10-28
R2Tax rates, bands and reliefs 2022-2026officialchecked 2026-10-28

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.

Pitfalls

Tips paid through the employer are taxable pay.

Rent paid for student accommodation may qualify your parent, or you, for the Rent Tax Credit.

This is independent guidance, not advice from Revenue. Revenue decides your position. You can review any year for free in myAccount.

Awaiting reviewer confirmation: USC exemption threshold 13,000 for 2026; Employee PRSI threshold 352 euro per week.

Sources and review

R50Studentsofficialchecked 2026-10-28
R17Emergency taxofficialchecked 2026-10-28
R2Tax rates, bands and reliefs 2022-2026officialchecked 2026-10-28

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.

Students and summer jobs: do you pay tax, and how to get it back

Before you start

If tax was deducted anyway

Earnings limits worth knowing

Pitfalls

Related

Students and summer jobs: do you pay tax, and how to get it back

Before you start

If tax was deducted anyway

Earnings limits worth knowing

Pitfalls

Related