Methodology and sources
Where every figure comes from, how it is checked, and what happens when the rules change.
One parameter file
Every rate, band, credit, minimum wage and leave rule lives in lib/manifest.js, grouped by tax year. No formula anywhere on the site contains a hand-typed percentage: they all read from there.
Adding a new year is therefore a matter of copying a block and changing the figures, without touching the calculation engine.
Human verification
Each source carries the date a human checked the figures against it. That date is shown on every calculator and every guide. No legal figure updates itself: a change on the Revenue website does not reach the site until somebody reviews it.
Automated tests
The calculation engine has 105 unit tests, run against the very files the browser loads. They cover exact band boundaries, low and high incomes, shifts that cross midnight, breaks longer than the shift, negative and empty input, years where a rate changes mid-way, and comparisons with hand-computed cases.
What this is not
This is not tax, employment or legal advice for your situation. We cannot see your Revenue record, your contract or your contribution history, and those three things decide your actual pay. Where a result depends on something we cannot check, the result says so.
Corrections
If you find a figure that is wrong, write to diego.bernabeu.martinez@gmail.com with the link and the official source. Corrections to legal figures take priority over everything else.
Sources used
| Source | Publisher | Years | Verified |
|---|---|---|---|
| Tax rates, bands and reliefs | Revenue | 2025, 2026 | 2026-09-14 |
| Budget 2026 Summary | Revenue | 2026 | 2026-09-14 |
| USC standard rates and thresholds | Revenue | 2025, 2026 | 2026-09-14 |
| Universal Social Charge (USC) | Revenue | 2025, 2026 | 2026-09-14 |
| Rent Tax Credit | Revenue | 2025, 2026 | 2026-09-14 |
| Pension contributions — tax relief limits | Revenue | 2025, 2026 | 2026-09-14 |
| How your income tax is calculated | Citizens Information | 2026 | 2026-09-14 |
| PRSI Class A rates | Department of Social Protection | 2025, 2026 | 2026-09-14 |
| Paying social insurance (PRSI) | Citizens Information | 2026 | 2026-09-14 |
| Illness Benefit | Citizens Information | 2026 | 2026-09-14 |
| Minimum wage | Citizens Information | 2025, 2026 | 2026-09-14 |
| Sick leave and sick pay | Citizens Information | 2025, 2026 | 2026-09-14 |
| Annual leave | Citizens Information | 2025, 2026 | 2026-09-14 |
| Public holidays | Citizens Information | 2026 | 2026-09-14 |
| Rest periods and breaks | Citizens Information | 2025, 2026 | 2026-09-14 |
| Sunday Premium Entitlement | Workplace Relations Commission | 2025, 2026 | 2026-09-14 |
| Organisation of Working Time Act 1997 | Irish Statute Book | 2025, 2026 | 2026-09-14 |
| Organisation of Working Time Act 1997, section 14 (Sunday work) | Irish Statute Book | 2025, 2026 | 2026-09-14 |
| Organisation of Working Time Act 1997, section 19 (Annual leave) | Irish Statute Book | 2025, 2026 | 2026-09-14 |