Glossary · USC and PRSI
Universal Social Charge (USC)
A tax on gross income (income before tax), charged in bands once your income is over €13,000 a year.
USC is separate from income tax. Once your income for the year is over €13,000, it's charged on all of it, in bands: 0.5%, 2%, 3% and 8% in 2026. Tax credits don't reduce it.
People with a full medical card, or aged 70 or over, with income of €60,000 or less pay reduced rates. Non-PAYE income over €100,000 pays an extra 3%.
Work it out
Related terms
USC bands · USC surcharge · USC for the self-assessed · PRSI
Source: Revenue: Standard rates and thresholds of USC
All terms · General information, not tax advice.