Useful next calculations
Rates and sources, 2026
Department of Social Protection Class S PRSI: 4.2% until 30 September 2026 and 4.35% from 1 October 2026 (blended 4.2375% for 2026 income), minimum payment €650. Income tax and USC use the 2026 Revenue figures.
| Band or figure | Rate |
|---|---|
| Class S PRSI, 2026 income | 4.2375% (blended) |
| Class S minimum | €650 |
Source: Department of Social Protection — PRSI 2026 contribution rates. Source checked for 2026.
When to use this calculator
- Before accepting a pay change, bonus or contribution arrangement.
- When you want a simple take-home or conversion estimate before payroll or filing.
- When you need to convert between hourly, monthly and annual pay.
- When you want to compare two pay scenarios using the same assumptions.
A worked example
These are the example figures the calculator opens with.
| Input | Value |
|---|---|
| Annual Net Profit (€) | €70,000 |
| Marital Status | Single |
| Additional Allowable Expenses (€) | €0 |
| Pension Contribution (€) | €0 |
For those figures the calculator returns:
- Income tax: €15,200.00
- USC: €1,632.82
- PRSI (Class S): €2,966.25
- Total tax: €19,799.07
- Effective rate: 28.30%
- Net income: €50,200.93
- Preliminary tax due: €17,819.16
How to read your results
Income Tax
Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result.
Total Tax
Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result.
Effective Rate
The effective rate lets you compare options on a like-for-like basis rather than being misled by different compounding periods or fee structures.
Preliminary Tax Due
Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result.
Method & assumptions
This calculator estimates the total Irish tax burden for a self-employed sole trader using 2026 Revenue and Department of Social Protection rates. Income tax uses the standard rate band (€42,000 single, €51,000 married sole earner), reduced by the Personal Tax Credit and Earned Income Tax Credit. USC is applied across four bands on gross trading profit — it is not reduced by pension contributions or additional expenses in the same way income tax is. Class S PRSI of 4.2375% for 2026 income applies to net profits with a statutory minimum of €650 per year.
Expenses and pension contributions entered reduce taxable income for income tax purposes. The preliminary tax shown is 90% of the estimated liability — the threshold most taxpayers aim for to avoid surcharges. The tool does not model PRSI credits, the Home Carer Credit, or the Start Your Own Business relief. Use Revenue's myAccount or ROS for your binding Form 11 annual return.
Common mistakes
- Using an assumption that is not supported by a current local quote, bill, statement or official source.
- Treating a generic estimate as a lender, provider, payroll or tax authority decision.
- Mixing monthly and annual inputs without converting them consistently.
- Testing only one scenario instead of checking how a cautious assumption changes the result.
What to do next
- Run a second scenario with a cautious assumption so you can see the downside clearly.
- Compare the result with the related calculators below before making a decision.
- Check current local rules, eligibility and provider terms before applying or committing money.
- Keep a record of the assumptions so you can update the estimate when a quote, bill or pay figure changes.