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2026 tax · USC

USC calculator and rates for Ireland in 2026

The Universal Social Charge (USC) is a tax on your gross income, separate from income tax. In 2026 you pay no USC at all if your total income is €13,000 or less. Above that, USC is charged in bands: 0.5% on the first €12,012, 2% up to €28,700, 3% up to €70,044, and 8% on the rest.

See USC on your salary

€
Your situation
0% · €0

Your take-home

€37,010

€3,084.19 a month · a year

Gross income€45,000
Income tax20% / 40% less credits− €5,200
USC− €883
PRSI− €1,907
Net take-home€37,010
Effective rate17.8%
Marginal rate47.2%

Class A PRSI, 2026 bands. PRSI uses the full-year blended rate (4.2% to Sept, 4.35% from October). Estimate only — check against Revenue for your exact circumstances.

How USC is charged

USC is worked out on your whole gross income, before pension contributions or tax credits. Each band applies only to the slice of income within it, in the same way as income tax.

There is one cliff to know: the €13,000 exemption. Earn a euro over it and USC applies to your full income, not just the part above €13,000.

Reduced rates

People aged 70 or over, and holders of a full medical card, pay a maximum USC rate of 2% if their income is €60,000 or less. This is an exception to the standard bands.

USC bands, 2026
Income bandRate
Up to €12,0120.5%
€12,012.01 – €28,7002%
€28,700.01 – €70,0443%
Above €70,0448%

See your own figures on the take-home pay calculator.

USC — common questions

What is USC in Ireland?
USC is the Universal Social Charge, a tax on gross income separate from income tax and PRSI. It is charged in bands from 0.5% to 8%.
Who is exempt from USC?
You pay no USC if your total income for the year is €13,000 or less. Above that threshold, USC applies to your full income.
What is the highest rate of USC?
The top USC rate is 8%, charged on income above €70,044 in 2026. Self-employed income over €100,000 carries an extra 3% surcharge.
Is USC calculated on gross or net income?
On gross income, before pension contributions or tax credits. Nothing reduces the USC base, so once you are over the €13,000 exemption it applies to your full pay.
What is the USC cut-off for 2026?
You pay no USC at €13,000 or less. Above that: 0.5% on the first €12,012, 2% up to €28,700 (the 2% ceiling rose by €1,318 in Budget 2026), 3% up to €70,044, and 8% on the rest.