USC calculator 2026
The Universal Social Charge (USC) is a tax on your total income, separate from Income Tax and PRSI. Enter your yearly income to see what you pay in 2026.
If your income is €13,000 or less you pay nothing. Above that, USC is charged on all of it, band by band.
How it's calculated
- Check whether your income is over €13,000. If it is not, no USC is due.
- If it is, each slice of income pays its own rate: 0.5% on the first €12,012, 2% up to €28,700, 3% up to €70,044 and 8% on the rest.
- If you are 70 or over, or hold a full medical card, and your income is €60,000 or less, you pay 0.5% on the first €12,012 and 2% on the rest.
An example
On €50,000 you pay €60.06 on the first €12,012, €333.76 on the next €16,688 and €639 on the last €21,300. That is €1,032.82 for the year.
Frequently asked questions
Is USC charged on social welfare payments?
Some payments and income are exempt from USC. Revenue lists them on its page about payments and income exempt from USC.
What counts as a full medical card?
A full medical card, not a GP visit card. A medical card holder has to contact Revenue to get the reduced rate.
What happens just over the exemption limit?
Once your income goes over €13,000, USC is charged on your full income, not only on the part above the limit.
Is there extra USC for the self-employed?
Yes. If your non-PAYE income is more than €100,000 a year, there is a USC surcharge of 3%. This calculator does not add it.
Key terms
- USC
- Universal Social Charge, a tax on total income collected with Income Tax.
- Non-PAYE income
- Income not taxed through payroll, such as self-employed or rental income.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
- RevenueStandard rates and thresholds of USC
- RevenueReduced rates of USC
- RevenueUniversal Social Charge (USC)