Question 1

What is USC in Ireland?

Accepted Answer

Universal Social Charge (USC) is a tax charged on gross income in Ireland. It applies separately from income tax and PRSI, and is not reduced by tax credits. For 2026, USC is charged at 0.5%, 2%, 3% and 8% depending on income level.

Question 2

Am I exempt from USC?

Accepted Answer

You are fully exempt from USC in 2026 if your total income is €13,000 or less.

Question 3

What are the USC rates for 2026?

Accepted Answer

For 2026: 0.5% up to €12,012, 2% up to €28,700, 3% up to €70,044, and 8% on income above that.

Question 4

Do medical card holders pay less USC?

Accepted Answer

Full medical card holders under 70 pay a reduced USC schedule, capped at a maximum rate of 2%, on income up to €60,000.

Question 5

Do self-employed workers pay extra USC?

Accepted Answer

Yes. Self-employed income above €100,000 attracts an additional 3% USC surcharge on top of the standard bands.

Income Band	Rate
€0 – €12,012	0.5%
€12,012 – €28,700	2.0%
€28,700 – €70,044	3.0%
€70,044 – and above	8.0%

USC Calculator Ireland 2026

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USC Rates for 2026