USC (Universal Social Charge) is a tax payable on gross income from all sources before personal reliefs are applied. It was introduced in 2011 and applies to most income above €13,000 per year. Unlike income tax, USC cannot be fully offset by tax credits.
USC Calculator Ireland 2026
Calculate your Universal Social Charge with a full band breakdown. 2026 rates.
2026 USC Bands
- 0.5% on income up to €12,012/year
- 2% on income from €12,012 to €22,920/year
- 4% on income from €22,920 to €70,044/year
- 8% on income above €70,044/year
- Exempt if total income is €13,000 or less
Calculate Your USC
Your USC Breakdown
Income
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Total USC
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Effective USC Rate
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Band by Band
Note: This calculator shows standard USC bands. Medical card holders with income under €60,000 are capped at 2%. Self-employed income above €100,000 attracts an additional 3% surcharge.
Frequently Asked Questions
If your total income for the year is €13,000 or less, you pay no USC. You are also exempt if you hold a full medical card and your income is €60,000 or less — in this case, the maximum USC rate you pay is 2%.
For 2025: 0.5% on the first €12,012; 2% from €12,012 to €22,920; 4% from €22,920 to €70,044; and 8% on income above €70,044. Self-employed income above €100,000 is subject to an additional 3% surcharge.
Yes. For PAYE employees, USC is deducted directly from your salary through payroll, in the same way income tax is. It appears as a separate line on your payslip.
No. USC and income tax are two separate charges. Income tax is reduced by your tax credits (Personal Tax Credit, PAYE Credit, etc.), but USC has its own structure and is not reduced by the same credits. This is why your effective rate can seem higher than the standard 20% income tax rate.
USC applies to most income types, but pension contributions (to approved pension schemes) reduce your income tax and USC liability because they reduce your gross assessable income. There is no direct USC credit or relief equivalent to income tax credits.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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Revenue.ie — USC
Official Revenue guide to Universal Social Charge.
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Revenue.ie — USC rates and thresholds
2025 USC bands and rates from Revenue.
Need an exact calculation?
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