Ireland
Individual - Sample personal income tax calculation
Last reviewed - 11 July 2025
2025 sample income tax computation
Single assessment:
| Income |
|
Self (EUR) |
| Employment - Subject to PAYE tax |
|
50,000.00 |
| Employment benefits in kind - Medical insurance |
|
1,500.00 |
| |
| Total income |
|
51,500.00 |
| Taxable income on which income tax is charged as follows: |
|
51,500.00 |
| EUR 44,000 @ 20% |
8,800.00 |
|
| EUR 7,500 @ 40% |
3,000.00 |
|
| Total income tax |
|
11,800.00 |
| |
| Less credits/reliefs set against tax on income: |
| Single person credit |
2,000.00 |
|
| PAYE credit |
2,000.00 |
|
| Medical insurance credit |
200.00 |
|
| |
|
(4,200.00) |
| |
| Net tax due: |
|
7,600.00 |
| |
| PRSI: |
|
|
| 38,625.00 @ 4.1% |
1,583.63 |
|
| 12,875.00 @ 4.2% |
540.75 |
|
|
|
2,124.38 |
| USC: |
|
|
| 12,012 @ 0.5% |
60.06 |
|
| 15,370 @ 2% |
307.40 |
|
| 24,118 @ 3.00% |
723.54 |
|
| |
|
1,091.00 |
| Total liability |
|
10,815.38 |
