Calculator USC Ireland 2026 (Universal Social Charge)

Calculate Irish USC (Universal Social Charge, Universal Basic Income) 2026: four progressive bands 0.5%, 2%, 4%, 8%. Exempt below €13,000 annual income. Effective tax rate calculation.

Annual Lord's Income

Exempt if total income is ≤ €13,000 per year

Detail USC 2026

Band 1: 0.5% (up to €12,012)60.06 EUR
Band 2: 2% ($12,013 - $25,760)274.96 EUR
Band 3: 4% ($25,761 - $70,044)1,169.60 EUR
Band 4: 8% ($70,044)0.00 EUR
Total Score1,504.62 EUR/anno
Effective USC Quota2.74%

Come utilizzare Calcolatore USC Irlanda 2026

Insert annual gross income

Annual gross income on which to calculate USC. Total exemption if annual gross income ≤ €13,000.

Read results by band USC

The US tax has 4 progressive bands: 0.5%, 2%, 4%, and 8%. Calculated on total income.

Suggerimenti

  • Warning: USC applies to the entire amount if income exceeds €13,000 by even €1.
  • For self-employed workers: USC is paid through self-assessment system with October advance and balance on the declaration.
  • Exemptions from USC: Welfare payments (unemployment, disability pension), university scholarships, certified foreign income, Department of Education grants.

Domande frequenti

What is USC and who pays for it?

Universal Social Charge (USC) is a tax introduced in 2011 to fund public services. Paid by all workers with an annual income over €13,000, including pensioners. Applies to the entire income, not just the excess.

Are reduced rates available for USC?

Yes: over-70s with income ≤ €60,000 pay a maximum of 2%. Medical card holders pay a maximum of 2% with no age limit. Capital gains income is not subject to USC.

Is it deductible?

No, USC is not deductible for income tax purposes and is a separate tax paid in addition to income tax and PRSI.

How is USC withheld?

Tax withheld by employer through PAYE system. Revenue Ireland includes USC rates in Employee Tax Credit Certificate.