Summary

Average Wage Single - €36k

Scenario Single, average wage, no children. Employment income €36k
2025 Pre-Budget 2025 Post-Budget Difference
Income Tax
€3,450
€3,200
(€250)
USC
€745
€626
(€119)
PRSI
€1,449
€1,485
€36
Total Taxes
€5,644
€5,311
(€333)
Take Home Pay
€30,356
€30,689
€333

High Income Single - €100k

Scenario Single, high income, no children. Self-employed income €100k
2025 Pre-Budget 2025 Post-Budget Difference
Income Tax
€27,850
€27,200
(€650)
USC
€4,503
€4,044
(€459)
PRSI
€4,025
€4,125
€100
Total Taxes
€36,378
€35,369
(€1,009)
Take Home Pay
€63,622
€64,631
€1,009

Single Parent - €50k

Scenario Single parent entitled to single person child carer tax credit, 1 child. Gross employment income €50k
2025 Pre-Budget 2025 Post-Budget Difference
Income Tax
€5,300
€4,500
(€800)
USC
€1,305
€1,046
(€259)
PRSI
€2,013
€2,063
€50
Total Taxes
€8,617
€7,609
(€1,009)
Take Home Pay
€41,383
€42,392
€1,009

Average Income Family - 2 Earners

Scenario Married, average wage x2, one dependent parent. Partner 1: employment income €36k. Partner 2: employment income €26k
2025 Pre-Budget 2025 Post-Budget Difference
Income Tax
€4,655
€4,095
(€560)
USC
€1,089
€966
(€124)
PRSI
€2,496
€2,558
€62
Total Taxes
€8,240
€7,618
(€622)
Take Home Pay
€53,760
€54,382
€622

Self-Employed - €150k

Scenario Married, one earner. Partner 1: self-employment income €150k
2025 Pre-Budget 2025 Post-Budget Difference
Income Tax
€42,375
€41,450
(€925)
USC
€10,003
€9,544
(€459)
PRSI
€6,038
€6,188
€150
Total Taxes
€58,416
€57,181
(€1,234)
Take Home Pay
€91,584
€92,819
€1,234

High Income Family - 2 Earners (Self-employed)

Scenario Married, High Income family, 2 children. Partner 1: employment income €50k, Partner 2: self-employed income €100k
2025 Pre-Budget 2025 Post-Budget Difference
Income Tax
€35,700
€34,400
(€1,300)
USC
€5,808
€5,090
(€718)
PRSI
€6,038
€6,188
€150
Total Taxes
€47,545
€45,677
(€1,868)
Take Home Pay
€102,455
€104,323
€1,868

High Income Family - 2 Earners

Scenario Married, High Income Family, 2 children. Partner 1: emploment income €70k,
Partner 2: employment income €130k
2025 Pre-Budget 2025 Post-Budget Difference
Income Tax
€55,700
€54,400
(€1,300)
USC
€9,008
€8,090
(€918)
PRSI
€8,050
€8,250
€200
Total Taxes
€72,758
€70,740
(€2,018)
Take Home Pay
€127,242
€129,260
€2,018

Just About Managing (JAM) Families

Scenario Just About Managing (JAM) families. Partner 1: employment income €45K, Partner 2: employment income €45K
2025 Pre-Budget 2025 Post-Budget Difference
Income Tax
€11,700
€10,400
(€1,300)
USC
€2,209
€1,792
(€417)
PRSI
€3,623
€3,713
€90
Total Taxes
€17,532
€15,905
(€1,627)
Take Home Pay
€72,468
€74,096
€1,627

*Not reflecting any changes to Employee PRSI which may apply from 1 October 2025.