USC calculator
The Universal Social Charge is a tax on gross income that sits alongside income tax and PRSI. Enter your yearly income to see the charge in each band.
| 0.5% on €12,012.00 | €60.06 |
| 2% on €16,688.00 | €333.76 |
| 3% on €21,300.00 | €639.00 |
| USC for the year | €1,032.82 |
| Per month | €86.07 |
USC rates for 2026
| Rate | Income |
|---|---|
| 0.5% | First €12,012 |
| 2% | €12,012.01 to €28,700 |
| 3% | €28,700.01 to €70,044 |
| 8% | Over €70,044 |
If your total income is €13,000 or less in the year, you pay no USC at all. Once it goes over €13,000, USC is charged on all of it, starting from the first euro.
USC at common incomes
| Income | USC a year | A month | Share of income |
|---|---|---|---|
| €20,000 | €219.82 | €18.32 | 1.1% |
| €30,000 | €432.82 | €36.07 | 1.44% |
| €45,000 | €882.82 | €73.57 | 1.96% |
| €60,000 | €1,332.82 | €111.07 | 2.22% |
| €80,000 | €2,430.62 | €202.55 | 3.04% |
| €100,000 | €4,030.62 | €335.89 | 4.03% |
Reduced rates
If you are aged 70 or over, or you 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. A GP visit card does not qualify. Medical card holders should tell Revenue, as the reduced rate is not applied automatically.
What changed for 2026
The top of the 2% band moved from €27,382 to €28,700 so that a full-time worker on the minimum wage stays out of the 3% band. The other rates did not change.
USC is charged on gross pay before pension contributions, and there are no credits against it. Social welfare payments such as the State Pension are exempt.
Common questions
How much USC do I pay on €50,000?
€1,032.82 in 2026: €60.06 at 0.5%, €333.76 at 2% and €639.00 at 3%.
Do I pay USC if I earn under €13,000?
No. Income of €13,000 or less a year is exempt. Above that, USC applies to your whole income, so on €14,000 it is €99.82.
Does pension relief reduce USC?
No. Pension contributions reduce your income tax but not your USC or PRSI.
When does the 8% rate apply?
On income over €70,044. On €80,000 that is €9,956, costing €796.48.
Sources
Checked 28 September 2026. OneCalcs is independent and not affiliated with Revenue, the Department of Social Protection, Citizens Information or any other government body.