Ireland · Payroll 2026
Ireland bonus tax calculator.
Compare your yearly take-home with and without a bonus to see what the bonus is really worth.
Rates for the 2026 tax year checked against Revenue and the Department of Social Protection on 15 October 2026. Employee PRSI changed to 4.35% on 1 October 2026. Budget 2027 changes apply to later tax years and are not modelled. A planning estimate, not tax advice.
Your details
Estimate
Enter your figures to see the estimate.
Worked example: €5,000 bonus on €60,000
- Salary alone: income tax €11,200.00, USC €1,332.82, PRSI €2,610.00, take-home €44,857.18.
- With the bonus (€65,000): income tax €13,200.00, USC €1,482.82, PRSI €2,827.50, take-home €47,489.68.
- The bonus adds €2,632.50 after deductions, so you keep 52.6% of it: 40% income tax, 3% USC and 4.35% PRSI come off the top.
Rates and assumptions
This tool treats the bonus as extra income for the year, taxed at your marginal income tax, USC and PRSI rates, by comparing the full year with and without it. A bonus paid in a single pay period can change how that period’s PRSI is worked out; Revenue and your payroll are authoritative for the actual payslip. Not modelled: tax credits other than the personal and Employee Tax Credit (for example rent, home carer or medical credits), two-income married couples (their bands can be shared), the single parent child carer band, Budget 2027 changes that apply to later tax years, benefit in kind, share schemes, and the exact week-by-week treatment of pay periods in payroll. Pay is treated as a flat 52 weeks.
Official sources
Retrieved October 2026
- Revenue: tax rates, bands and credits
- Revenue: standard rates and thresholds of USC
- Department of Social Protection: 2026 PRSI Contribution Rates and User Guide (PDF)
- Department of Social Protection (gov.ie): PRSI Class A rates
- Revenue: Employee Tax Credit
This is an independent estimate. It does not connect to Revenue and nothing you type leaves your browser.
Frequently asked questions
How is a bonus taxed in Ireland?
The calculator adds the bonus to your income for the year, so any part above your standard rate band is taxed at 40% income tax, plus USC and PRSI. Your payroll may show it differently on the payslip, but the yearly total is what this page compares.
How much of a €5,000 bonus do I keep?
For a single person on €60,000, about €2,632.50, or 52.6%, after 40% income tax, 3% USC and 4.35% PRSI.
Can I take a bonus as pension to pay less tax?
Employee pension contributions get income tax relief at your marginal rate but no relief from USC or PRSI, per Revenue. Use the pension field to test a percentage of salary.
Does the bonus push me into a higher USC band?
Possibly. The 8% USC rate starts above €70,044 of income in 2026; below that the rate is 3%. The comparison table shows the USC on each side.
Related tools
Estimate only
Not tax or financial advice. Your payslip and Revenue myAccount are authoritative.