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Marginal and average tax rates in Ireland, 2026 and 2027, with chart

How much of your next euro of pay goes in income tax, USC and PRSI, and how much of all your pay, by salary, for a single PAYE employee in 2026 and under Budget 2027.

Last updated 2026 rates and announced 2027 rates
Headline figure

A single PAYE employee earning between €44,000 and €70,044 loses 47.35% of each extra euro to income tax, USC and PRSI, so keeps about 52.65 cent. Above €70,044 the loss is 52.35%. Averaged over all their pay, someone on €50,000 loses 20.82%.

Irish marginal and average tax rates by salary, single PAYE employee Line chart of the share of each extra euro lost to income tax, USC and PRSI (marginal rate) and the share of total pay lost (average rate), for gross salaries from 23,000 to 120,000 euro, on 2026 rates and announced 2027 rates. Tax, USC and PRSI taken from pay in Ireland Single PAYE employee, no pension, standard credits. Gross salary along the bottom. 0%10%20%30%40%50%60%€30,000€50,000€70,000€90,000€110,000 Marginal rate, 2026 (next euro) Marginal rate, 2027 as announced Average rate, 2026 (all pay) Average rate, 2027 as announced SalaryCalculator.ie, salarycalculator.ie/marginal-tax-rate-ireland. Rates: Revenue, Dept of Finance (Budget 2027).

Marginal rate by salary band, single person

Gross pay bandMade up ofMarginal rate 2026Marginal rate 2027
€22,100 to €28,700 (2026) or €30,300 (2027)20% income tax, 2% USC, 4.35% PRSI26.35%26.35%
€28,700 to €44,000 (2026) or €30,300 to €46,500 (2027)20% income tax, 3% USC, 4.35% PRSI27.35%27.35%
€44,000 to €70,044 (2026) or €46,500 to €70,044 (2027)40% income tax, 3% USC, 4.35% PRSI47.35%47.35%
Over €70,04440% income tax, 8% USC, 4.35% PRSI52.35%52.35%

The 2027 column shows the rate inside the same band once the 2027 cut-offs apply. In 2027 the 3% USC band starts at €30,300 and the 40% rate at €46,500. From 1 October 2027 employee PRSI is due to rise to 4.5%, which adds 0.15 points to each rate for the last quarter of that year.

Average rate at sample salaries

Gross a yearAverage rate 2026Marginal rate 2026Average rate 2027Marginal rate 2027
€25,0009.63%26.35%8.63%26.35%
€40,00016.18%27.35%15.52%27.35%
€50,00020.82%47.35%19.28%47.35%
€60,00025.24%47.35%23.96%47.35%
€80,00031.39%52.35%30.43%52.35%
€100,00035.58%52.35%34.81%52.35%
€150,00041.17%52.35%40.66%52.35%

How the figures are worked out

We run the same calculation as our take-home pay calculator at each salary and at €100 more, then take the share of the extra €100 that does not reach take-home pay. The average rate is total deductions divided by gross pay. Assumptions: single person, PAYE employee, no pension contributions, no other credits, full year, Class A PRSI at 4.35%. Pension contributions, a spouse's income or the self-employed rules change the picture, and the marginal rate on pay inside the PRSI credit range (€18,304 to €22,048) and at the €13,000 USC line is distorted by the cliff effects described above, so the table starts at €22,100.

Where the numbers come from: see our guides to income tax, USC and PRSI, and the Budget 2027 explainer. These are estimates, not tax advice.

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Cite this page

Suggested citation

SalaryCalculator.ie (29 October 2026). Marginal and average tax rates in Ireland, 2026 and 2027, with chart. https://www.salarycalculator.ie/marginal-tax-rate-ireland

Link to this page: https://www.salarycalculator.ie/marginal-tax-rate-ireland. You are welcome to quote figures and use the chart with attribution and a link. Corrections: conor@thedomainery.com.

Frequently asked questions

What is the marginal tax rate in Ireland in 2026?

For a single PAYE employee it is 26.35% on pay between about €22,100 and €28,700, 27.35% up to the €44,000 cut-off, 47.35% from €44,000 to €70,044 and 52.35% above that. Those figures add income tax, USC and employee PRSI at 4.35%.

What is the difference between marginal and average tax rate?

The marginal rate is the share of your next euro that goes in income tax, USC and PRSI. The average rate is the share of all your pay that goes. On €50,000 a single employee loses 20.82% on average but 47.35% on the next euro.

Is there a sudden jump in what I pay at a certain salary?

Yes, in two places. USC is charged on all income once it passes €13,000, so the first euro over that line costs about €80. Employee PRSI starts on weekly pay over €352 (€18,304 a year) and is eased in by a credit that falls away by €424 a week (€22,048 a year), so pay between those figures is taxed very heavily at the margin. Both are one-off steps of a few hundred euro at most.

Does Budget 2027 change the 40% threshold?

It moves it. The announced standard rate cut-off for a single person rises from €44,000 to €46,500, so the 47.35% marginal rate starts €2,500 later. The Budget has not yet been enacted.

Sources, as read on 29 October 2026

Related: 2026 take-home table · 2027 take-home table · Average pay by sector