USC — Universal Social Charge (Ireland)
Calculate the Universal Social Charge on gross income with the 2026 bands (0.5%/2%/4%/8%), exemption, reduced rate and self-employed surcharge.
Data verified · May 2026
Who has to pay USC?
Anyone whose gross income exceeds €13,000 in the year — at or below that figure you are fully exempt. Above it, the charge is levied across the 0.5%/2%/4%/8% bands on your whole gross income.
Source: Taxes Consolidation Act 1997 Part 18D ; Revenue. · updated 2026
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Everything about USC — Universal Social Charge (Ireland)
📋Overview+
Computes the Universal Social Charge (USC) levied on gross income above €13,000, across the 0.5%/2%/4%/8% bands, with the reduced-rate ceiling (age 70+ or full medical card, income ≤ €60,000) and the 3% self-employed surcharge above €100,000.
📖User guide+
How to use this calculator
- 1
Enter gross annual income.
- 2
Flag self-employment (surcharge above €100,000).
- 3
Flag the reduced rate (age 70+ or full medical card, income ≤ €60,000).
- 4
Read the USC, any surcharge and the effective rate.
📚Glossary+
- USC exemption
- Total income at or below €13,000 in the year is exempt from USC.
- Self-employed surcharge
- An extra 3% applies to relevant self-employed income above €100,000.
ℹ️Sources & updates+
Last data update
May 21, 2026
Sources and references
Taxes Consolidation Act 1997 Part 18D ; Revenue.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — USC — Universal Social Charge (Ireland)
Who has to pay USC?+
Anyone whose gross income exceeds €13,000 in the year — at or below that figure you are fully exempt. Above it, the charge is levied across the 0.5%/2%/4%/8% bands on your whole gross income.
Who qualifies for the reduced USC rate?+
People aged 70 or over, or holders of a full medical card, provided their income does not exceed €60,000. The reduced-rate ceiling caps the band rates that would otherwise apply.
Why do the self-employed sometimes pay more USC?+
Because of the surcharge: an extra 3% applies to relevant self-employed income above €100,000. Below that level, self-employed and employees face the same USC bands.