Tax Toolkit / Tax Summary / Universal Social Charge, Reliefs and Exemptions

Universal Social Charge (USC)

If your income is €13,000 or less, you pay no Universal Social Charge (USC). Once your income is over this limit, you pay the relevant rate of USC on all of your income.

For example, if you have income of €13,000 you will pay no USC. If you have income of €13,001 you will pay 0.5% on income up to €12,012 and 2% on income between €12,012 and €13,001.

Reduced Rates of USC

Note 1. ‘Aggregate’ income for USC purposes does not include payments from the Department of Employment Affairs and Social Protection (DEASP).

Note 2. A ‘GP only’ card is not considered a full medical card for USC purposes.

USC Exempt Categories

You do not pay the USC if your total income for a year is €13,000 or less. (If you are aged 70 or over or a medical card holder aged under 70 and your total income for the year is €60,000 or less, you pay a reduced rate of USC.)

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