Universal Social Charge (USC)

The Universal Social Charge (USC) is an Irish tax on gross income, paid by anyone earning more than €13,000 a year. It was introduced in 2011 to replace the older income and health levies and is collected through the PAYE system alongside income tax and PRSI.

USC is charged at progressive band rates. For 2026 the headline bands are: exempt up to €12,012; 0.5% on the next slice up to €25,760; 2% up to €70,044; and 8% above that. Self-employed earners pay a 3% surcharge on income above €100,000.

Unlike income tax, USC is calculated on gross income — pension contributions, AVCs, and most other reliefs do not reduce the USC base. That makes USC the part of the tax wedge that pension top-ups can’t shrink. People over 70 on modest incomes and medical card holders below the income threshold qualify for a reduced rate.

Use the USC calculator to work out your exact liability for the current tax year, or the take-home pay calculator for the all-in net pay figure.