Most take-home pay calculators I've read share one shortcut: they turn every deduction into an annual rate and multiply. For Irish pay in 2026 that shortcut gives the wrong answer, because one of the three deductions changes rate partway through the year.

I hit this while building Irishtakehome , a take-home calculator for Irish salaries. This post walks through the model with one worked example: a single employee on €45,000, paid weekly, with no pension. All rates below are the 2026 rules as of 15 October 2026.

Three charges, three bases

Irish payroll takes three separate charges out of a salary, and each one is worked out on a different base.

Income tax (PAYE) is banded, then reduced by credits. A single person pays 20% on the first €44,000 of taxable pay and 40% on the rest.…