Income
Tax profile
Pension & deductions
Important: employee pension contributions can reduce Income Tax within Revenue limits, but do not reduce USC or employee PRSI. This calculator keeps those bases separate.
Decision lab
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What the engine is doing
| Component | 2026 treatment | Model |
|---|---|---|
| Income Tax | 20% / 40% | Standard band + credits |
| USC | 0.5%, 2%, 3%, 8% | €13,000 exemption; reduced mode supported |
| PRSI Class A | 4.20% then 4.35% | 39 pre-Oct + 13 post-Oct weeks; weekly taper |
| Pension relief | Age-related cap | 15%–40% of max €115k earnings |