USC rates 2026
The Universal Social Charge is paid on gross income, before pension contributions. If your income is €13,000 or less, you pay none; above that, it applies to all of it.
| Income | 2026 |
|---|---|
| €0 – €12,012 | 0.5% |
| €12,013 – €28,700 | 2% |
| €28,701 – €70,044 | 3% |
| Over €70,044 | 8% |
In 2027 (Budget preview) the 2% band rises to €30,300.
Source: Revenue, USC standard rates and thresholds
Reduced rates
If your income is €60,000 or less and you hold a full medical card or are aged 70 or over, you pay 0.5% on the first €12,012 and 2% on the rest.
Source: Revenue, USC reduced rates
USC at common salaries
| Income | 2026 | 2027 (Budget) |
|---|---|---|
| €20,000 | €219.82 | €219.82 |
| €30,000 | €432.82 | €419.82 |
| €50,000 | €1,032.82 | €1,016.82 |
| €75,000 | €2,030.62 | €2,014.62 |
| €100,000 | €4,030.62 | €4,014.62 |
Rates checked 19 October 2026 against Revenue for the 2026 tax year (1 January 2026 – 31 December 2026). How we calculate · Sources · Accuracy tests · Report an error
Estimate for information only, based on Ireland 2026 rates. Not tax or financial advice. Your payslip may differ (for example tax code, benefits or other deductions).