USC calculator 2026
The Universal Social Charge is taken from gross pay in bands from 0.5% to 8%. On a €50,000 salary it comes to €1,032.82 a year, or €86.07 a month.
USC rates and bands 2026
| Income | USC rate |
|---|---|
| First €12,012 (€0 to €12,012) | 0.5% |
| Next €16,688 (€12,012 to €28,700) | 2% |
| Next €41,344 (€28,700 to €70,044) | 3% |
| Over €70,044 | 8% |
Each rate applies only to its own slice of income. On €80,000, for example: 0.5% of €12,012 is €60.06, 2% of €16,688 is €333.76, 3% of €41,344 is €1,240.32 and 8% of €9,956 is €796.48, a total of €2,430.62 (3.04% of the salary).
The €13,000 exemption
If your total income for the year is €13,000 or less you pay no USC at all. Go even slightly over and USC is charged on all of it, not just the excess: €13,500 costs €89.82. Social welfare payments are exempt and don't count towards the limit.
Reduced rates for medical card holders and over-70s
| Income | Reduced rate |
|---|---|
| First €12,012 | 0.5% |
| Rest of income | 2% |
On €40,000 the reduced rates mean €619.82 of USC instead of €732.82. Above €60,000 the standard rates apply in full. The medical card concession has been confirmed for 2026 and 2027.
What USC is charged on
- Salary, wages, overtime, bonuses and taxable benefits, before any pension contribution.
- Self-employed profits and most other income.
- Not on social welfare payments.
USC in 2027
Budget 2027 raises the ceiling of the 2% band by €1,600 to €30,300. That moves €1,600 of income from 3% to 2%, a saving of up to €16 a year for anyone earning over €30,300. It is announced, not yet law: see the Budget 2027 calculator.
FAQ
Is USC charged on my whole salary?
Yes, once your income is over €13,000. Each band is charged at its own rate, so the first €12,012 is always at 0.5%.
Do pension contributions reduce USC?
No. USC is charged on gross pay before pension contributions, even though those contributions get income tax relief.
When does the 8% rate start?
On income above €70,044. Self-employed income over a higher limit can carry a surcharge, which this calculator does not include.
Does a GP visit card get the reduced rate?
No. Only a full medical card qualifies, and only while your income is €60,000 or less.