Self-employed
USC for the self-employed, including the 3% surcharge
Last updated 16 October 2026
USC applies to all your income once it passes €13,000. Non-PAYE income over €100,000 pays an extra 3%.
Once your income is over €13,000, USC is charged on all of it, in bands. Revenue's example: Jacob, self-employed on €25,000 in 2026, pays €319.82.
| 2026 income | Rate |
|---|---|
| €0 to €12,012 | 0.5% |
| €12,012 to €28,700 | 2% |
| €28,700 to €70,044 | 3% |
| Above €70,044 | 8% |
Budget 2027 widens the 2% band to €30,300 from 2027.
The 3% surcharge
If your non-PAYE income, such as trading profit or rent, is over €100,000, the part above €100,000 pays an extra 3%. With the 8% rate, that's 11% at the top.
Reduced rates
Some people pay less: those with a full medical card, or aged 70 or over, with income of €60,000 or less. They pay 0.5% on the first €12,012 and 2% on the rest.
Work it out
Sources
- Revenue: Standard rates and thresholds of USC (checked 25/10/2026)
- Revenue: Reduced rates of USC (checked 25/10/2026)
- Revenue: Other rates of USC (3% surcharge on non-PAYE income over €100,000) (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.