Ireland Take-Home Pay Calculator

PAYE employee means you are an Irish employee, paid through payroll — usually via a contractor-of-record (CoR), Irish entity or umbrella. The cascade is: turnover, less ~5% CoR fee, less 11.15% employer PRSI, gives gross salary; then income tax (20%/40% with €4,000 credits), USC, and 4.1% employee PRSI. Sole trader is self-employment: you invoice directly, pay 4.1% Class S PRSI, USC (with the 3% surcharge above €100k), and income tax on turnover treated as profit with €4,000 credits (personal plus earned income).

SARP (Special Assignee Relief Programme) lets qualifying inbound assignees exclude 30% of employment income above €100,000 (capped at €1,000,000 total income) from income tax only — USC and PRSI still apply to the full gross salary. You must not have been Irish tax resident in the previous 5 years and must be Irish tax resident while claiming. For UK contractors paid as PAYE employees above ~€100k, the saving versus standard bands can be substantial. SARP requires Irish tax residence, so it is incompatible with staying UK tax resident.

Irish 2025 tax year, single individual: 20% on the first €44,000 (standard rate band), 40% on the balance. Tax credits reduce income tax (floored at zero): €2,000 personal credit plus €2,000 PAYE employee credit for employees, or €2,000 personal plus €2,000 earned income credit for sole traders. These are Revenue's 2025 figures and have not been re-verified for 2026. The UK leg of the treaty top-up uses UK 2026/27 rates: £12,570 personal allowance, 20% / 40% / 45% at £37,700 and £125,140 of taxable income.

Irish 2025 standard USC on gross income: 0.5% on the first €12,012; 2% on €12,012–€27,382; 3% on €27,382–€70,044; 8% on the balance. Self-employed sole traders pay an additional 3% surcharge on income above €100,000. USC is not reduced by SARP. Reduced rates for medical-card holders and over-70s are not modelled.

Most Irish "gross-to-net" salary calculators start from a gross salary already on a payslip and apply only employee PRSI, USC and income tax. That misses the ~5% contractor-of-record fee and 11.15% employer PRSI that sit between the client's invoice and the payslip when you are contracted via CoR or umbrella. For a UK contractor evaluating an Irish gig, the relevant number is the day rate the client pays, not the gross salary the umbrella shows you. This cascade reflects that: the same day rate, end-to-end, including CoR fees and employer PRSI.

It depends on UK residence. If the Statutory Residence Test keeps you UK tax resident, HMRC also taxes this income but Articles 21 and 24 of the UK–Ireland treaty give a credit for Irish income tax and USC paid. Switch UK tax residence to "UK tax resident" in Advanced options and the calculator adds the HMRC top-up to the breakdown. If non-resident, Ireland generally taxes its source income alone. Run the UK tax residency calculator first. Note: SARP requires Irish residence, so the two settings cannot be combined.

HMRC taxes the income you actually receive, not the client's invoice, so the UK basis is regime-specific: for PAYE employee it is the gross salary on the Irish payslip (turnover net of CoR fee and employer PRSI); for sole trader it is business profit (turnover, with expenses not modelled). UK income tax is then computed at 2026/27 rates — £12,570 personal allowance with the £100,000 taper, 20% on the first £37,700 of taxable income, 40% to £125,140, 45% above — and Irish income tax plus USC paid is credited as a Foreign Tax Credit (capped at the UK liability). Anything left is the HMRC top-up. UK NI is contribution-based and not relievable as a foreign tax credit, so it is excluded; with an A1 / Certificate of Coverage you would generally pay UK NI in place of Irish PRSI.

No — planning estimates only, and the Irish rates used are the 2025 tax year, not re-verified for 2026. SARP eligibility (5-year prior-residence test, employer eSARP certification, minimum salary rules), real sole-trader expense deductions, PRSI Class nuances, medical-card USC reductions, and UK A1 / Certificate of Coverage are not fully modelled. Always confirm with an Irish tax adviser and a UK chartered tax adviser.