Pay and benefits
Reduced USC for medical card holders and over-70s
Last updated 16 October 2026
With a full medical card, or aged 70 or over, and income of €60,000 or less, USC is 0.5% then 2%. What it saves in 2026 and 2027.
The Universal Social Charge has a lower scale for two groups, provided their total income for the year is €60,000 or less:
- people who hold a full medical card (a GP visit card doesn't count);
- people aged 70 or over.
They pay 0.5% on the first €12,012 and 2% on the rest, instead of the standard rates that rise to 3% and 8%. Anyone with total income of €13,000 or less pays no USC at all.
What it saves
| Income | Standard USC 2026 | Reduced USC 2026 | Saving 2026 | Saving 2027 |
|---|---|---|---|---|
| €30,000 | €432.82 | €419.82 | €13.00 | €0.00 |
| €45,000 | €882.82 | €719.82 | €163.00 | €147.00 |
| €60,000 | €1,332.82 | €1,019.82 | €313.00 | €297.00 |
The saving is smaller in 2027 because Budget 2027 widens the standard 2% band to €30,300, once Finance (No. 2) Bill 2026 is enacted. The reduced rates and the €60,000 limit are unchanged.
The €60,000 cliff
The limit is a cliff, not a gradual cut. At €60,000 a medical card holder pays €1,019.82; at €60,001, they pay €1,332.85, the full standard amount. Income counted includes pay, pensions, rent and self-employed profit. Social welfare payments are exempt from USC and don't count.
Couples
USC is charged on each person separately, even for a married couple taxed jointly. Each spouse's own income is tested against the limit. So one can pay the reduced rates while the other, earning more, pays the standard rates on their own income.
Getting it
- Over 70: it applies for the whole year in which you turn 70, if your income is under the limit.
- Medical card: it applies for the whole year if you hold a full medical card at any time in it. Contact Revenue, for example through myAccount, so that your payroll applies the reduced rates.
To see your own USC, use the USC calculator. For the self-employed side, see USC for the self-employed.
Work it out
Sources
- Revenue: Reduced rates of USC (checked 25/10/2026)
- Revenue: Standard rates and thresholds of USC (checked 25/10/2026)
- Revenue: Payments and income exempt from USC (exemption limit €13,000, 2022 to 2026) (checked 25/10/2026)
- Department of Finance: Budget 2027: Tax Policy Changes (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.