Universal Social Charge (USC) Rates

Standard Rates of USC

Year	Income Range	Rate
2024	Income up to €12,012.00	0.5%
2024	Income from €12,012.01 to €25,760.00	2.0%
2024	Income from €25,760.01 to €70,044.00	4.0%
2024	Income above €70,044.00	8.0%
2025	Income up to €12,012.00	0.5%
2025	Income from €12,012.01 to €25,760.00	2.0%
2025	Income from €25,760.01 to €70,044.00	4.0%
2025	Income above €70,044.00	8.0%

Reduced Rates of USC

Year	Income Range	Rate
2024	Income up to €12,012.00	0.5%
2024	Income above €12,012.00	2.0%
2025	Income up to €12,012.00	0.5%
2025	Income above €12,012.00	2.0%

Notes:

• The reduced rate of USC (2%) applies to:
  • Individuals aged 70 or over whose aggregate income is €60,000 or less.
  • Full medical card holders under 70 years whose aggregate income is €60,000 or less.
• Aggregate income does not include payments from the Department of Social Protection (DSP).
• A "GP only" card does not qualify as a full medical card for USC purposes.