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Tax guide
USC is a charge on gross income over 13,000 euro a year, calculated separately from Income Tax and not reduced by tax credits. For 2026 the rates are 0.5% on the first 12,012 euro, 2% up to 28,700 euro, 3% up to 70,044 euro and 8% above that. Medical card holders and people aged 70 or over with income under 60,000 euro pay a maximum rate of 2%.
Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.
Everyone with over 13,000 euro, with some exemptions for social welfare payments.
Deducted through payroll or paid with self-assessed Income Tax.
Included automatically in the PAYE Income Tax Return and Form 11.
Self-employed income over 100,000 euro (3% surcharge) and mixed-income situations.
Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.