IE 2028 PAYE
IE 2028 PAYE: 20%/40% income tax bands (single €44k cut-off), USC progressive 0,5-8%, PRSI 4,1%. Tax credits: €1,875 personal + €2,000 PAYE single.
| Income tax | — |
| USC | — |
| PRSI 4,1% | — |
| Total PAYE | — |
| Net take-home | — |
Ireland 2028 PAYE combines income tax (20%/40% bands), Universal Social Charge (USC 0,5/2/4/8%), and PRSI (4,1% employee). Standard rate cut-off €45,000 single / €88,000 joint (projected 2028). Personal credit €1,875 + PAYE credit €2,000 each = €3,875 single offset. Marginal tax rate 52% common above cut-off.
Three-Layer Tax
Ireland uniquely combines income tax + USC + PRSI = effective marginal 52% (40% IT + 8% USC + 4,1% PRSI). High earners often relocate to UK or Cyprus for lower rates. Tax credits reduce IT not USC/PRSI.
USC Bands
USC 2028 projected: 0% under €13,000, 0,5% to €12,012, 2% to €27,612, 4% to €70,224, 8% above. Self-employed: 11% surcharge above €100k. USC is fully indexed to inflation under Programme for Government.
Joint Assessment Benefit
Married/civil partners can claim Joint Assessment — standard rate cut-off doubles (€88k 2028 projected). Transferable credits between spouses. Major advantage for single-earner households. Election made each year.
Last updated May 2026. Sources: Revenue IE.