USC calculator

Revenue's standard USC rates for 2026 are 0.5% on the first €12,012 of income, 2% on the next €16,688, 3% on the next €41,344 and 8% on the balance. Budget 2026 raised the top of the 2% band by €1,318. Each band is charged only on the income that falls within it.

You pay no USC if your total income for the year is €13,000 or less. Department of Social Protection payments are also exempt, along with some other income such as deposit interest that has already had DIRT deducted. Once your income goes over €13,000, though, USC is charged on all of it from the first euro, not only on the part above the limit.

Reduced rates apply if your income is €60,000 or less and you are aged 70 or over or hold a full medical card. A GP visit card does not count. The reduced rates are 0.5% on the first €12,012 and 2% on the rest. Medical card holders need to tell Revenue to get them, and Budget 2026 extended this concession to the end of 2027.

Yes. Revenue states that there is no relief from USC for employee pension contributions, so USC is worked out on your gross pay before any pension deduction. Pension contributions do reduce your income tax within Revenue's age-related limits, but not your USC. So a higher pension contribution lowers your income tax bill but leaves your USC bill unchanged.

Your employer gets your USC rate bands on a Revenue Payroll Notification and normally deducts USC on a cumulative basis, spreading the yearly bands evenly over your pay days. With a steady salary each payslip's USC is close to the annual figure divided by the number of pay periods. Revenue reviews your USC with your end-of-year statement of liability.

There is an extra 3% USC surcharge on non-PAYE income, such as self-employed profits, above €100,000 a year. This calculator applies the standard and reduced bands only, which is correct for employees. If you are self-employed with income over €100,000, add 3% of the non-PAYE income above €100,000 to the result.