Partial-year starts, mid-year salary changes, and spouse supported. Accurate for 2025 rates/bands.
Results
Notes: 2025 rules — Income Tax 20%/40% (SRCOP Single €40k; Married one earner €49k; Married two earners: €49k + up to €31k from lower earner, max €80k). USC: 0.5% to €12,012; 2% to €25,760; 4% to €70,044; 8% above; 3% surcharge on non-PAYE income >€100k (not modelled). Employee PRSI assumed 4% of gross. Rent Credit: €1,000 per person; max €2,000 for jointly assessed couple. Credits are modelled full-year for simplicity; Revenue reconciles if part-year.
