Glossary · USC and PRSI
USC bands
The slices of income charged at each USC rate.
In 2026: 0.5% on the first €12,012, 2% up to €28,700, 3% up to €70,044, and 8% on the rest. Budget 2027 widens the 2% band to €30,300 from 2027.
The bands apply per person, even for married couples who are taxed together for income tax.
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Related terms
Universal Social Charge (USC) · USC surcharge
All terms · General information, not tax advice.