How the Universal Social Charge works, with real examples
The Universal Social Charge (USC) is a tax on your gross income, separate from income tax and PRSI. It has its own bands, and tax credits don't reduce it.
USC rates for 2026 and 2027
| Rate | 2026 | 2027 |
|---|---|---|
| 0.5% | First €12,012 | First €12,012 |
| 2% | €12,012 to €28,700 | €12,012 to €30,300 |
| 3% | €28,700 to €70,044 | €30,300 to €70,044 |
| 8% | Above €70,044 | Above €70,044 |
What you pay at different salaries (2026)
| Gross salary | USC a year | USC a month | Share of salary |
|---|---|---|---|
| €20,000 | €219.82 | €18.32 | 1.10% |
| €35,000 | €582.82 | €48.57 | 1.67% |
| €50,000 | €1,032.82 | €86.07 | 2.07% |
| €90,000 | €3,230.62 | €269.22 | 3.59% |
Worked example: €50,000
- 0.5% on €12,012 = €60.06
- 2% on €16,688 = €333.76
- 3% on €21,300 = €639.00
Total: €1,032.82 a year.
When you pay no USC
If your total income for the year is €13,000 or less, you pay no USC at all. Once you go over €13,000, USC is charged on all of your income from the first euro.
Medical card holders
If you have a full medical card, or are 70 or over, and earn €60,000 or less, you pay no more than 2%. On €40,000 that means €619.82 instead of €732.82, a saving of €113 a year. This reduced rate runs until the end of 2027.
Self-employed income over €100,000
Self-employed income above €100,000 pays an extra 3% USC, a top rate of 11%. Employees are not affected.