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

Universal Social Charge (USC)

There are changes to USC thresholds but no changes to USC rates.

Reduced Rates of USC

The current reduced rate of USC for eligible medical card holders has been extended by one further year and will continue to apply for 2021.

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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