USC rates 2025 vs 2026 (Ireland)

Step 01

What USC is

Universal Social Charge (USC) is a separate Irish charge on gross income — not the same as PAYE income tax or PRSI. It usually appears as its own payslip line. If your gross income for the year is at or under the exemption threshold (€13,000 for both 2025 and 2026 on Revenue’s guidance), you do not pay USC. Once you go over that threshold, USC applies to your full income (not only the slice above €13,000).

This page compares published standard bands. It is not a USC calculator and does not replace Revenue myAccount or a tax adviser.

Step 02

2025 vs 2026 — what changed

The headline rates stayed the same (0.5%, 2%, 3%, 8%). Budget 2026 widened the 2% band (aligned with National Minimum Wage changes), so more of mid-band income sits at 2% before the 3% band starts. The top 8% threshold stayed at €70,044.

Step 03

Standard USC rates 2026

Revenue’s standard table for 2026 (amounts are the “next” slices after the previous band):

Step 04

Standard USC rates 2025

For comparison, Revenue’s standard table for 2025:

Step 05

Reduced rates (70+ / medical card)

If your aggregate income for the year is €60,000 or less and you are aged 70 or over, or you hold a full medical card, a reduced USC structure can apply: 0.5% on the first €12,012 and 2% on the balance (instead of climbing into the standard 3% / 8% bands). Revenue notes that a GP-only card is not a full medical card for USC. The under-70 medical-card reduced rate has been extended through 2027 (it is due to end from 2028 onwards unless law changes again).

“Aggregate” income for this test does not include Department of Social Protection payments (Revenue Budget notes).

Step 06

On your payslip

Look for a USC deduction beside PAYE and PRSI. Year-to-date USC helps you spot emergency tax or coding issues early. Self-employed / non-PAYE income over €100,000 can attract an extra USC surcharge (11% on the non-PAYE slice above that level under the standard rules) — see Revenue’s calculating-USC guidance if that applies to you.

Step 07

Official sources

Always prefer Revenue’s live pages over any third-party table: • Standard rates & thresholds: revenue.ie — Jobs and pensions → USC → Standard rates and thresholds • Calculating your USC (examples): revenue.ie USC calculating page • Tax and Duty Manual Part 18D-00-01 (professional detail) Counttaxes does not file for you or change your Revenue record. Ireland take-home calculator is coming soon.