{
  "$comment": "Machine-readable companion to https://valem.run/calculators/ireland/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/ireland/net-salary",
  "dataUrl": "https://valem.run/calculators/ireland/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Ireland take-home pay model by Valem (https://valem.run/calculators/ireland/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/ireland/net-salary/verify",
  "country": "ireland",
  "countryName": "Ireland",
  "formula": "net-salary",
  "formulaName": "Take-home pay",
  "title": "Take Home Pay Calculator Ireland — net salary",
  "answer": "Your Irish take-home is gross minus income tax (20% then 40%, less credits), the Universal Social Charge and PRSI.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Revenue — tax rates & credits",
      "url": "https://www.revenue.ie",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Gross annual salary (EUR)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax (after credits)",
      "format": "currency",
      "formula": "($t := grossAnnual; $g := ($t < $const.standardBand ? $t : $const.standardBand) * 0.20 + ($t > $const.standardBand ? ($t - $const.standardBand) : 0) * 0.40; $x := $g - $const.credits; $round($x > 0 ? $x : 0, 2))"
    },
    {
      "name": "usc",
      "type": "number",
      "label": "USC",
      "format": "currency",
      "formula": "($t := grossAnnual; $round((($t < 12012 ? $t : 12012) * 0.005) + (($t > 12012 ? (($t < 28700 ? $t : 28700) - 12012) : 0) * 0.02) + (($t > 28700 ? (($t < 70044 ? $t : 70044) - 28700) : 0) * 0.03) + (($t > 70044 ? ($t - 70044) : 0) * 0.08), 2))"
    },
    {
      "name": "prsi",
      "type": "number",
      "label": "PRSI",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.prsiRate, 2)"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / year",
      "format": "currency",
      "formula": "$round(grossAnnual - incomeTax - usc - prsi, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 40,000 EUR single",
      "given": {
        "grossAnnual": 40000
      },
      "expect": {
        "incomeTax": 4000,
        "usc": 732.82,
        "prsi": 1680,
        "netAnnual": 33587.18
      }
    },
    {
      "description": "S3 90,000 EUR single",
      "given": {
        "grossAnnual": 90000
      },
      "expect": {
        "incomeTax": 23200,
        "prsi": 3780
      }
    }
  ],
  "spec": {
    "id": "net-salary-ireland",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "usc": {
          "type": "number",
          "readOnly": true
        },
        "prsi": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "standardBand": 44000,
      "credits": 4000,
      "prsiRate": 0.042
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 40000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.incomeTax",
        "expr": "($t := grossAnnual; $g := ($t < $const.standardBand ? $t : $const.standardBand) * 0.20 + ($t > $const.standardBand ? ($t - $const.standardBand) : 0) * 0.40; $x := $g - $const.credits; $round($x > 0 ? $x : 0, 2))"
      },
      {
        "path": "$.usc",
        "expr": "($t := grossAnnual; $round((($t < 12012 ? $t : 12012) * 0.005) + (($t > 12012 ? (($t < 28700 ? $t : 28700) - 12012) : 0) * 0.02) + (($t > 28700 ? (($t < 70044 ? $t : 70044) - 28700) : 0) * 0.03) + (($t > 70044 ? ($t - 70044) : 0) * 0.08), 2))"
      },
      {
        "path": "$.prsi",
        "expr": "$round(grossAnnual * $const.prsiRate, 2)"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - incomeTax - usc - prsi, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Take-home pay",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross annual salary (EUR)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "sep1",
              "type": "separatorLine"
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Annual breakdown",
              "items": [
                {
                  "label": "Gross",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Income tax (after credits)",
                  "bind": "$.incomeTax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "USC",
                  "bind": "$.usc",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "PRSI",
                  "bind": "$.prsi",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Net",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Ireland 2026 (single): income tax 20% up to 44,000 EUR then 40%, less the personal and PAYE credits; USC on a banded scale; PRSI 4.2%. Estimate, not tax advice.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Revenue — tax rates & credits",
                  "url": "https://www.revenue.ie",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 40,000 EUR single",
        "given": {
          "$.grossAnnual": 40000
        },
        "expect": {
          "$.incomeTax": 4000,
          "$.usc": 732.82,
          "$.prsi": 1680,
          "$.netAnnual": 33587.18
        }
      },
      {
        "description": "S3 90,000 EUR single",
        "given": {
          "$.grossAnnual": 90000
        },
        "expect": {
          "$.incomeTax": 23200,
          "$.prsi": 3780
        }
      }
    ]
  }
}