USC Calculator

01Income

Gross income before pension contributions (there is no USC relief for them). Social welfare payments are exempt.

02Reduced rates

Not a GP visit card. Reduced rates apply only if income is €60,000 or less.

USC

€1,032.82

for 2026

Per month
€86.07
Per week
€19.86
Effective rate
2.066%
Top band reached
3%
  • USC is charged on gross income before pension contributions, and on your whole income once it is over €13,000.
  • Payroll deducts USC on a cumulative basis through the year, so your weekly or monthly amount is about the annual figure divided evenly.
  • Self-employed income over €100,000 carries a further 3% surcharge, which is not included here.

USC: €1,032.82 for 2026

Show the breakdown
USC on €50,000
LineIncome in bandUSC
0.5% band€12,012.00€60.06
2% band€16,688.00€333.76
3% band€21,300.00€639.00
8% band€0.00€0.00
Total USC€50,000.00€1,032.82
USC by band
  • 0.5%€60
  • 2%€334
  • 3%€639

See the full breakdown and tables (opens in a new tab)

Calculator by CalcBloc · rates from official sources, checked 2026-10-17.