Irish Tax Refund Calculator 2026
Calculate Your PAYE Tax Back, USC & PRSI for Tax Year 2026
Based on official Revenue.ie tax rates and credits
Enter Your Income & Tax Details
2026 Irish Tax Calculation Results
How to Calculate Irish Tax Refund
- Determine Tax Band: Apply 20% standard rate up to cut-off point, then 40% on income above.
- Calculate USC: Apply Universal Social Charge rates based on income bands.
- Calculate PRSI: Apply 4% PRSI (Class A) on all earnings above €352/week.
- Apply Tax Credits: Subtract personal, PAYE, and other tax credits from gross tax.
- Add Relief Claims: Include medical expenses (20%), rent credit, WFH relief, etc.
- Compare to Deductions: Subtract total tax due from tax already deducted via payroll.
- Determine Refund: If deducted exceeds due, you're entitled to a refund.
Irish Tax Calculation Formulas 2026
Income Tax Calculation
Universal Social Charge (USC)
PRSI Calculation (Class A)
Net Tax After Credits
Tax Refund Formula
2026 Irish Income Tax Rates
| Tax Band | Rate | Single Person | Married (One Income) | Married (Two Incomes) |
|---|---|---|---|---|
| Standard Rate | 20% | Up to €44,000 | Up to €53,000 | Up to €88,000* |
| Higher Rate | 40% | Over €44,000 | Over €53,000 | Over €88,000 |
*Maximum transferable between spouses is €31,000
2026 USC Rates
| Income Band | USC Rate |
|---|---|
| First €12,012 | 0.5% |
| €12,012 - €25,760 | 2% |
| €25,760 - €70,044 | 4% |
| Over €70,044 | 8% |
| Self-employed income over €100,000 | 11% (additional 3%) |
2026 Tax Credits
| Tax Credit | Annual Amount |
|---|---|
| Personal Tax Credit (Single) | €1,875 |
| Personal Tax Credit (Married) | €3,750 |
| PAYE Tax Credit | €1,875 |
| Earned Income Credit | €1,875 |
| Single Person Child Carer Credit | €1,750 |
| Age Tax Credit (65+) | €245 / €490 (couple) |
| Rent Tax Credit | €750 / €1,500 (couple) |
| Home Carer Tax Credit | €1,800 |
Official Revenue.ie Resources
Frequently Asked Questions
Log into myAccount on Revenue.ie. Request a Statement of Liability (formerly P21) for each year. If you've overpaid, the system will show your refund amount. You can claim refunds for up to 4 previous years. Refunds are typically processed within 5 working days to your bank account.
USC (Universal Social Charge) is a tax on income that funds general government spending. Rates range from 0.5% to 8% based on income bands. PRSI (Pay Related Social Insurance) is a contribution that funds social welfare benefits like pensions, jobseeker's allowance, and illness benefits. Standard employee rate (Class A) is 4%.
Everyone gets Personal Tax Credit (€1,875 single / €3,750 married) and PAYE Credit (€1,875) automatically. Additional credits include: Rent Tax Credit (€750/€1,500), Single Person Child Carer (€1,750), Age Credit (65+), Home Carer Credit (€1,800), and medical expenses relief at 20%.
You can claim tax refunds for the current year plus the previous 4 years. For example, in 2026 you can claim for 2022, 2023, 2024, 2025, and 2026. Claims outside this window are generally not accepted. Log into myAccount and request a Statement of Liability for each year.
Yes, you can claim e-Working relief for days worked from home. The relief is €3.20 per day (10% of estimated daily costs of light, heat, broadband). Claim through myAccount under "Manage Your Tax" > "Claim Tax Credits". Keep records of WFH days for verification.
The Rent Tax Credit is €750 (single) or €1,500 (couple) for 2026. You must be renting your principal private residence. Claim via myAccount by providing landlord details and rent receipts. The credit is available for the current year and can be claimed retrospectively for 2022-2025.
You can claim tax relief at 20% on qualifying medical expenses including: doctor/consultant fees, prescribed medications, hospital charges, physiotherapy, dental (non-routine), and nursing home fees. First €125 per person is not covered. Claim through myAccount with receipts.
You're exempt from USC if: your total income is €13,000 or less, you're over 70 with income under €60,000, or you hold a full medical card with income under €60,000. Reduced rates (0.5% and 2% only) apply to those over 70 or with medical cards earning under €60,000.
Yes, pension contributions qualify for tax relief at your marginal rate (20% or 40%). Limits depend on age: Under 30 (15% of earnings), 30-39 (20%), 40-49 (25%), 50-54 (30%), 55-59 (35%), 60+ (40%). Maximum earnings for relief is €115,000. Employer contributions don't count against your limit.
Most refunds are processed within 5 working days after requesting a Statement of Liability through myAccount. Ensure your bank details are correct in your Revenue profile. Complex claims or those requiring verification may take longer. You'll receive notification when processed.
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Last Updated: January 2025 | Projected Tax Year 2026 Rates