Universal Social Charge

Universal Social Charge is payable on ‘aggregate income’ which is the aggregate of ‘relevant emoluments’ and ‘relevant income’.

This is generally all gross income before certain reliefs but excludes social welfare payments and income that has suffered Deposit Interest Retention Tax (DIRT).

Where ‘aggregate income’ does not exceed €13,000 per annum, the income is exempt from the USC. Where the ‘aggregate income’ exceeds the exemption limit, the following rates apply:

  • Up to €12,012: 0.5%

  • €12,012.01 to €27,382: 2%

  • €27,382.01 to €70,044: 3%

  • PAYE income in excess of €70,044: 8%

  • Self-employed €70,045 to €100,000: 8%

  • Self-employed income in excess of €100,000: 11%

  • Individuals aged 70 Years or over or Individuals who hold full medical cards and who have aggregate income of less than €60,000: maximum rate of 2% (extended to end of 2025).