USC PRSI 2027 Calculator
Ireland 2027: USC 0.5% on first €13 K, 2% to €25 K, 3% to €70 K, 8% above. PRSI Class A 4.1%. Plus PAYE 20%/40%. Tax credit €1 875 single.
| Gross salary | — |
| USC (sliding scale) | — |
| PRSI Class A (4.1%) | — |
| PAYE gross | — |
| Tax credits | — |
| PAYE after credits | — |
| Total tax | — |
| Net annual income | — |
Irish payroll deductions for 2027 combine USC (Universal Social Charge), PRSI (Pay Related Social Insurance Class A), and PAYE (Pay As You Earn) income tax. With standard tax credits applied, the effective rate varies from ~15% (low income) to ~45% (high income).
USC 2027 Bands
0.5% on first €13 000. 2% from €13 001 to €25 000. 3% from €25 001 to €70 000. 8% above €70 000. Self-employed pay extra 3% above €100 000. Exemption applies under €13 000 total income.
PRSI Class A1
4.1% (employee) plus 11.05% (employer) on earnings. Provides state pension, jobseeker's benefit, illness benefit, maternity benefit. Class S applies to self-employed at 4.1% combined.
PAYE Standard Rate Bands
20% on income up to standard rate band (€42 000 single, €51 000 single income married, €84 000 dual earner). 40% above. Tax credits then reduce gross PAYE — €1 875 personal + €1 875 PAYE for single earner = €3 750 total credit.
Last updated May 2026. Sources: Revenue.ie.