Glossary · USC and PRSI
USC surcharge
An extra 3% USC on non-PAYE income above €100,000.
If your income from self-employment, rent or other sources outside PAYE is over €100,000 in a year, extra USC applies. The part above €100,000 pays an extra 3%, making the top rate 11%.
Work it out
Related terms
Universal Social Charge (USC) · PRSI for the self-employed · Self-assessment
Source: Revenue: Other rates of USC
All terms · General information, not tax advice.