Universal Social Charge (USC) is a tax on income. You pay USC if your gross income is more than €13,000 per year.
Once over this limit, you pay the relevant rate of USC on all your income.
The following rates and thresholds apply from 1 January 2026:
| Annual earnings | Rate |
| Up to €12,012 | 0.5% |
| From €12,012.01 to €28,700 | 2% |
| From €28,700.01 to €70,044 | 3% |
| €70,044.01 and above | 8% |
| Self-employed income over €100,000 | 11% |
The 2% USC rate band will increase in 2027 by €1,600 from €28,700 to €30,300.
| Annual earnings | Rate |
| Up to €12,012 | 0.5% |
| From €12,012.01 to €30,300 | 2% |
| From €30,300.01 to €70,044 | 3% |
| €70,044.01 and above | 8% |
| Self-employed income over €100,000 | 11% |
In 2025, the middle rate of USC fell from 4% to 3%. The entry point for this rate will increase by €1,622, in line with the increase to the National minimum wage
The following rates and thresholds apply from 1 January 2025:
| Annual earnings | Rate |
| Up to €12,012 | 0.5% |
| From €12,012.01 to €27,382 | 2% |
| From €27.382.01 to €70,044 | 3% |
| €70,044.01 and above | 8% |
| Self-employed income over €100,000 | 11% |
There are no changes to the Reduced rate of USC in 2027.
Exemptions
If your employees earn less than €13,000 in the year, they're exempt from paying USC. If Revenue has not made the employee exempt, you still need to deduct USC from their earnings. Revenue refunds the employee.
For more information, read Income exempt from USC.
Emergency rates
The emergency USC rate is 8%.
Universal social charge (USC) - Manual calculations
Common reasons for incorrect PRSI and USC calculations