Income tax calculator 2025

What will the provisions contained in Budget 2025 mean for you? Use our interactive calculator to help you estimate your tax position for the year ahead.

Calculate your income tax

Terms, conditions and assumptions

Please note the results are approximate. Variations can arise due to rounding.

Due to the complexity of the tax and PRSI rules, results are based on a number of tax assumptions including:

• That you are an individual paying tax and PRSI under the PAYE system. This calculator is not suitable for persons liable to income tax, USC and PRSI as a self-employed contributor.
• For the status of married with two earners, for the purposes of the calculation, the salary figures of the spouse should be input separately. For other sources of income and benefits in kind, the calculator assumes that these income sources are your own income and not jointly earned. For the status of married with two earners, that both spouses are in the same PRSI category.
• That there are no tax credits available against investment income; for example, dividend withholding tax.
• Income subject to DIRT is not included.
• Widowed status does not include the additional credit due in the five years following bereavement. The calculator also assumes you are not in the year of bereavement, as the tax treatment in year of bereavement is dependant on your basis of assessment prior to bereavement and can vary amongst individuals.
• You may be entitled to a portion of the home carer's credit where your spouse earns income in excess of €7,200. The calculator does not take account of this.
• Additional tax reliefs may be available depending on personal circumstances.
• Neither you (or, if married, your spouse) are Medical Card Holder(s).
• For remote working expenses, if you are in a house share or other living arrangement where you are not jointly assessed with a spouse and you do not incur the full cost of the household bills, you should only include the proportion of the bills paid by you. It is assumed that the level of expenses and the number of days worked remotely will remain the same for both years.
• For company car BIK, the taxable value for 2024 and 2025 is calculated based on the updated legislation which came  into effect from 1 January 2023 onwards. In summary, the taxable value from 1 January 2023 onwards is now calculated based on a combination of the emission levels of the car and the total business mileage carried out.
• Where the rental credit has been selected, it is assumed that you satisfy the conditions necessary to avail of this credit for 2024 and 2025 , Where Small Landlord Tax Relief has been selected, it is assumed that you satisfy the conditions necessary to avail of this relief for 2024 and 2025.

• 4.125% PRSI rate has been applied for 2025 to account for the 0.1% increase in PRSI which took effect from 1 October 2024 onwards and the further 0.1% increase which will commence from October 2025.

• Further cost of living measures such as electricity credits,  reduction in college fees, free school books, and reductions in child care costs do not directly affect your net take home pay and have been excluded from the calculation as a result.

• For individuals who are aged 66 or over, it is assumed that you are drawing down a State Pension and therefore not considered an insurable person for PRSI purposes (i.e. PRSI does not apply).