Emergency Tax — Ireland 2026 Guide

Emergency tax applies when Revenue has not received your RPN (Revenue Payroll Notification). PAYE is deducted at 40% on all income with no tax credits or SRCOP applied. USC and PRSI are calculated normally. For 2026, this means you pay 40% PAYE on every euro from euro 1.

Update your job details in Revenue myAccount and ensure your employer has your correct PPSN. Once your RPN is issued, payroll will apply your tax credits and SRCOP. Any overpaid tax is refunded on your next payslip if your payroll is on a cumulative basis.

If you earn €50,000 on emergency tax, you overpay ~€3,960 (emergency: 50k × 40% = €20,000; correct: (44k × 20%) + (6k × 40%) - €3,775 credits = ~€9,760). The refund depends on your actual salary, credits, and how long emergency tax was applied.