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Guide · 2027 rates
USC rates in Ireland for 2027
The Universal Social Charge is taken from your gross pay on top of income tax.
USC is a charge on your gross income. It is worked out in slices, and a higher slice has a higher rate.
| Slice of your yearly income (2027) | USC rate |
|---|---|
| The first €12,012 | 0.5% |
| The next slice, up to €30,300 | 2% |
| The next slice, up to €70,044 | 3% |
| Everything above €70,044 | 8% |
If your total income is €13,000 or less a year, you pay no USC.
A worked example
On €50,000: 0.5% of €12,012 is €60; 2% of the next €18,288 is €366; 3% of the remaining €19,700 is €591. That is about €1,017 USC.
Pension contributions do not reduce USC, because it is charged on your gross pay.
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More guides
- Budget 2027 changes
- Income tax rates and bands
- PRSI rates
- Tax credits
- Claim tax back
- Remote working relief
- Health expenses relief
- Tuition fees relief
- Emergency tax refund
Questions
What changed in Budget 2027?
The top of the 2% band moved up by €1,600, from €28,700 to €30,300. The other rates and the €13,000 exemption stayed the same.
Is USC the same for everyone?
This page covers the standard rates for most workers. Some people, such as medical card holders and people over 70, can pay reduced rates. Revenue lists them.
Figures follow the Budget 2027 announcement (6 October 2026) and published summaries, last checked 23 October 2026. This is a general guide, not tax advice. Check revenue.ie for your own situation.