Universal Social Charge (USC) explained
On €20,000 you pay no income tax in Ireland, and you still lose €219.82 a year to USC.
The two get muddled all the time. USC is a separate charge, tax credits do nothing to it, and neither does a pension contribution you make yourself. Employer contributions to an approved scheme escape USC, but yours are charged in full.
The 2026 rates
| First €12,012 | 0.5% |
| €12,012 to €28,700 | 2% |
| €28,700 to €70,044 | 3% |
| Above €70,044 | 8% |
Like income tax, each rate applies only to the slice of pay inside it.
The €13,000 cliff edge
Earn €13,000 or less and you pay no USC. Go one euro over and USC is charged on all of your income, not just the extra. At €13,001 the bill is already €79.84.
€50,000 line by line
| €12,012 at 0.5% | €60.06 |
| €16,688 at 2% | €333.76 |
| €21,300 at 3% | €639 |
| USC | €1,032.82 |
That is 2.07% of your pay, or about €86.07 a month. On the same pay income tax is €7,200 and PRSI is €2,118.75. USC is the smallest of the three, which is why it gets overlooked. Someone on €30,000 who counts only the €2,000 of income tax is forgetting €432.82 of USC and €1,271.25 of PRSI.
Other salaries
| Salary | USC a year | Share of pay |
|---|---|---|
| €20,000 | €219.82 | 1.1% |
| €30,000 | €432.82 | 1.44% |
| €70,000 | €1,632.82 | 2.33% |
| €100,000 | €4,030.62 | 4.03% |
| €150,000 | €8,030.62 | 5.35% |
The 8% rate starts above €70,044. On €100,000 the average works out at 4.03%, but every euro past €70,044 is charged at the full 8%. If you are self employed, income above €100,000 is charged at 11%. This site covers employees only.
What changes at a threshold
The rate steps up at €28,700 and again at €70,044. A €5,000 rise from €68,000 to €73,000 adds €297.80 of USC. The same €5,000 rise from €40,000 to €45,000 adds €150. Put another way, a €1,000 raise costs €30 in USC below €70,044 and €80 above it. Your payslip shows USC as its own line, and your employer takes it every pay day, so there is no bill waiting at year end.
Some income is exempt from USC altogether, including social welfare payments, Child Benefit and redundancy payments.
Medical card holders and over 70s
If you are 70 or over, or you hold a full medical card, and your total income is €60,000 or less, you pay 0.5% on the first €12,012 and 2% on everything else. On €50,000 that is €819.82 instead of €1,032.82, a saving of €213. A GP visit card does not qualify. Our calculator uses the standard rates only.
The full breakdown for €50,000 is on the €50,000 salary page, and you can try your own pay in the calculator.
Keep reading
How Irish income tax worksPRSI explainedHow a pension changes your take home payHow your tax credits certificate works