Ireland salary guide 2026: Calculate your net pay and avoid salary shock
You get a job offer in Ireland. The number looks decent. Then payday hits… and your bank app laughs at you. That “salary shock” is normal, because an Ireland salary is usually quoted as gross pay (before tax), not what lands in your account.
Revenue (Ireland’s tax authority) takes its cut through PAYE, plus three extra charges: USC, PRSI and emergency tax.
Let’s break it down so you can read an offer like a local – and understand how things work.
Why Irish salaries feel confusing when you move here
In many countries, people talk about net pay (“I take home X”). In Ireland, employers talk about annual gross (“€55k base”). So you might hear:
- “€40k is a solid starter salary.”
- “€70k is comfy.”
Both can be true. But only after you price in tax.
Gross vs Net: What happens to your paycheque
Most Irish employees pay:
- Income Tax (PAYE)
- USC (Universal Social Charge)
- PRSI (social insurance)
Your employer deducts these automatically through payroll (PAYE).
Income tax bands in Ireland (simple version)
1) Ireland taxes your pay in “layers”
Ireland doesn’t tax your whole salary at one rate. It taxes it in brackets:
- The first bracket gets a lower rate (20%)
- Anything above that gets a higher rate (40%)
So if you earn €50,000, you don’t pay 40% on all of it. You only pay 40% on the part over €44,000.
Example
Salary: €50,000
- First €44,000 taxed at 20% → €8,800
- Remaining €6,000 taxed at 40% → €2,400
Income tax so far: €8,800 + €2,400 = €11,200
2) Then “tax credits” reduce your income tax
Now the important part: Ireland gives you tax credits, which work like money off your income tax bill.
They don’t increase your salary. They just reduce the tax you pay.
The two common credits you’ll hear about:
- Single Person Tax Credit: a basic credit many single people get
- Employee Tax Credit (PAYE credit): a basic credit you usually get when you work for an employer (PAYE)
What credits do (simple example)
Let’s say your income tax came to €11,200 (like in the example above).
If you have €4,000 in total tax credits, Revenue subtracts them: €11,200 − €4,000 = €7,200 income tax
That’s why your payslip doesn’t just show “20% and 40%.” It also shows credits, because they can change your final tax a lot.
Quick warning: Even after credits reduce your income tax, you still pay:
- USC
- PRSI
Those are separate charges and they also lower your take-home pay.
USC and PRSI: the two extra acronyms that bite
Even after “tax,” you’ll usually see two more deductions on your payslip: USC and PRSI. These are why your take-home pay can look lower than you expect.
USC (Universal Social Charge)
USC uses its own bands and rates. In 2025, Revenue shows bands starting at
- 0.5% (first €12,012),
- 2% (next €15,370),
- 3% (next €42,662),
- then a higher rate after that (8%).
One key fact: you can’t reduce USC by pension contributions (even though pensions can reduce income tax).
PRSI (Pay Related Social Insurance)
PRSI is your social insurance payment. Most employees fall under Class A. That usually means:
- you work for an employer (not self-employed), and
- you’re paid through normal payroll (PAYE)
From 1 October 2025, Class A employee PRSI is usually 4.20% – but only if you earn more than €352 a week.:
Reading a real Irish payslip
Your payslip usually shows two columns:
- This period (this week/month)
- Year-to-date (everything since Jan 1)
The National Shared Service Organisation’s “Your Payslip Explained” guide (NSSO) points this out. It also explains that the year-to-date section shows your Cut-Off and Tax Credit totals. These help decide when you move into the higher 40% tax band.
Watch for “emergency tax””
Emergency tax isn’t one set rate. It’s a temporary tax setup used when your employer doesn’t have your Revenue payroll details. You may pay 20% for the first 4 weeks, then 40% of all pay from week 5. In 2025, emergency USC is 8% of all pay.
Fictional example: €40k / €55k / €70k – what do you take home?
Below are rough estimates for a single PAYE employee in 2025 using:
- 2025 income tax band (20% up to €44,000)
- Single Person tax credit (€2,000)
- Employee tax credit (up to €2,000)
- 2025 USC bands/rates (Revenue)
- PRSI at ~4.2% (from Oct 2025 rates; your exact PRSI depends on weekly pay band)
Gross salary → Approx net per month
- €40,000 → ~€2,740
- €55,000 → ~€3,525
- €70,000 → ~€4,185
These are rough numbers. Your real take-home changes if you have:
- a pension contribution (usually lowers income tax, not USC)
- BIK (benefit-in-kind) like a company car
- married/joint assessment, kids, medical credits, rent credit, etc.
Beyond the number: Benefits and hidden costs
Benefits that can be worth real money
Ask what’s included in “total compensation,” not just base salary:
- Pension: Does the company match your contribution?
- Health insurance: Great perk, but check if it’s taxed as a benefit-in-kind.
- Bonus: Ask how often people actually get it (and if it’s guaranteed).
- Hybrid work: This can save you a lot in time and commuting costs.
Quick reality check: IrishJobs lists benefits like pension, remote working, and health insurance as commonly advertised in sectors like IT and finance.
Dublin costs: Will the salary actually work?
Rent is the big one. RTB’s Rent Index (Residential Tenancies Board) shows standardised average rent in new tenancies (Q1 2025) at €2,186 in Dublin (overall), versus €1,696 nationally.
RTB also shows a standardised average rent for a 3-bed house in new tenancies (Q1 2025) at €2,395 in Dublin, vs €1,693 nationally.
So when someone offers you €40k and says, “It’s fine,” your next question is: fine where? Dublin city living hits different than Galway, Cork, or a remote job with one office day a month.
Salary benchmarks for common expat roles
These ranges vary by company, skills, and location. Use them as a reality check.
Tech (Ireland-wide benchmarks)
IrishJobs lists average base salaries for common IT roles like:
- Software Engineer: ~€67,642
- Senior Software Engineer: ~€83,373
- DevOps Engineer: ~€47,552
A simple way to read this:
- Junior: ~€45k–€60k
- Mid: ~€60k–€80k
- Senior: ~€80k+
Marketing (sales & marketing salary guide)
Excel Recruitment’s 2025 Marketing guide lists ranges like:
- Marketing Assistant: €28k–€35k
- Marketing Executive: €33k–€47k
- Marketing Manager: €55k–€75k
- Head of Marketing: €85k–€120k
Finance / accounting
IrishJobs lists average base salaries such as:
- Finance Assistant: €36,190
- Finance Manager: €75,691
- Head of Finance: €90,201
And in accountancy:
- Financial Accountant: €64,728
- Senior Financial Accountant: €74,604
- Financial Controller: €82,776
Hospitality
Excel Recruitment’s Hotel & Catering guide lists examples like:
- Chef de Partie: €38k–€42k
- Sous Chef: €55k–€70k
- Hotel GM: €80k–€140k (+bonus)
Regional differences (Dublin vs the rest)
IrishJobs also shows higher averages in Dublin for sectors like IT and finance compared to other cities.
Translation: if the job requires Dublin office days, you usually want a Dublin-adjusted salary.
How to negotiate (without burning the offer)
Non-salary perks that are worth asking for:
- Pension match or higher employer contribution
- Extra annual leave
- Remote/hybrid guarantees (in writing)
- Travel/commuter support
- Signing bonus (especially if you’re relocating)
- Shorter probation review or earlier salary review
Quick tools and questions before you say yes
Use this checklist on every offer:
- “What will my take-home be?” (Ask HR for an estimate based on your details.)
- “What’s average rent where I’ll live?” (Check RTB/Daft, then sanity-check your budget.)
- “What’s the probation period and notice?”
- “Is the bonus guaranteed or discretionary?”
- “What benefits are taxed (BIK)?”
- “Is the role truly hybrid or ‘hybrid-ish’?”
So now you’ve got the full picture: the headline salary is gross, and your take-home pay is what’s left after tax, USC, and PRSI. Before you say yes, do one quick check on your estimated net pay and your real monthly costs (especially rent and commuting). Ask smart questions, negotiate where you can, and make sure the full package works for your life – not just on paper.
