Salary Calculator 2026

A payroll tax booklet is an electronic document available in the State Revenue Service’s Electronic Declaration System (EDS). It allows you to indicate your main place of employment and information about tax allowances, such as dependants.

To ensure that your employer can apply the tax allowances you are entitled to, your payroll tax booklet must be submitted to your employer.

If you have not submitted your payroll tax booklet to your employer, the non-taxable minimum and tax allowances are not applied to your salary.

As a result, more personal income tax (PIT) is withheld, so you receive less in your take-home pay.

Gross salary is your salary before taxes — this is usually the amount stated in your employment contract and job advertisement.

Social insurance contributions and personal income tax (PIT) are deducted from it.

Net salary is the amount you receive after taxes, also known as your take-home pay.

In 2026, the fixed non-taxable minimum is €550 per month or €6,600 per year. This means that this part of your income is not subject to PIT.

Your employer applies the non-taxable minimum if your payroll tax booklet has been submitted to that employer.

In 2026, the personal income tax (PIT) rate is 25.5% on annual income up to €105,300. A rate of 33% applies to the part of your income above €105,300. An additional 3% tax applies to the part of your annual income above €200,000.

The 25.5% rate applies to most employees.