USC (Universal Social Charge)
A separate tax on gross income. Nothing is due if your income is €13,000 or less; above that, 2026 rates run from 0.5% to 8% on all of it.
What it means
USC is charged on your gross income before pension contributions, alongside income tax and PRSI. Tax credits do not reduce it. If your total income for the year is €13,000 or less you pay none, but once you go over €13,000 USC is due on the full amount, not just the excess.
The 2026 rates are 0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344 and 8% on the balance. Budget 2026 widened the 2% band from €15,370 so it keeps pace with the minimum wage.
People aged 70 or over, and full medical card holders, pay a reduced rate if their income is €60,000 or less: 0.5% on the first €12,012 and 2% on the rest. A GP visit card does not count. Medical card holders need to contact Revenue to get the reduced rate.
Formula
Example
On €50,000 USC is €1,032.82 for 2026. With a full medical card, the reduced rate brings it to €819.82.