How much will I pay?
USC is charged in slices. Each slice of your yearly income has its own rate:
| Slice of your yearly income | USC rate |
|---|---|
| The first €12,012 | 0.5% |
| The next part, up to €28,700 | 2% |
| The next part, up to €70,044 | 3% |
| Everything above €70,044 | 8% |
These are the 2026 rates. In 2027, under the Budget 2027 plans, the 2% slice runs up to €30,300 instead of €28,700.
Example: €50,000 a year
| Slice of income | Rate | Amount due |
|---|---|---|
| First €12,012 | 0.5% | €60.06 |
| Next €16,688 | 2% | €333.76 |
| The last €21,300 | 3% | €639.00 |
| USC for the year | €1,032.82 | |
| Salary | USC in 2026 | About a month | USC in 2027 (Budget plans) |
|---|---|---|---|
| €30,000 | €432.82 | €36 | €419.82 |
| €50,000 | €1,032.82 | €86 | €1,016.82 |
| €100,000 | €4,030.62 | €336 | €4,014.62 |
Budget 2027 plans to make the 2% slice bigger, up to €30,300, from January 2027. That saves up to €16 a year: on any income over €30,300, €1,600 moves from 3% to 2%. See Budget 2027 and your pay.
Does anyone pay less?
Yes, if you earn €13,000 or less: you pay no USC. Be aware that once you go over €13,000, USC applies to all of your income, not just the part above it. At €13,001, that’s about €80 for the year.
Yes, if you have a full medical card or you’re 70 or over, and earn €60,000 or less. Then the top rate you pay is 2%. On €40,000, that’s €619.82 instead of €732.82. Medical card holders need to contact Revenue to get this.
What’s exempt?
- Social welfare payments from the Department of Social Protection, including the State Pension.
- Gains taxed under capital gains tax or exit tax, including deemed disposals on ETFs.
Workplace and private pensions, rental income and dividends are all included in your income for USC.
Self-employed?
You pay USC at the same rates on your profit. If your self-employed income is over €100,000, there’s an extra 3% on the part above that. Our self-employed tax calculator works it out.
Emergency tax
If you’re on emergency tax, for example in a new job before your employer has your details from Revenue, USC is taken at 8% on all your pay. It’s refunded once your employer gets your tax details. See tax credits and emergency tax.
Things that don’t reduce USC
- Tax credits only reduce income tax, not USC.
- Pension contributions lower your income tax, but you still pay USC on that money.
Try our salary calculator to see your own USC, or see all the rates on Irish tax rates 2026.