2026 rates and bands
| Income | Rate |
|---|---|
| First €12,012 | 0.5% |
| €12,012 to €28,700 | 2.0% |
| €28,700 to €70,044 | 3.0% |
| Above €70,044 | 8.0% |
The exemption
If your total income for the year is €13,000 or less, you pay no USC. Once you go over that, USC is charged on all of your income from the first euro, not only the part above €13,000.
How much USC you pay
USC for an employee in 2026:
| Salary | USC a year | USC a month | As share of pay |
|---|---|---|---|
| €13,000 | €0.00 | €0.00 | 0.00% |
| €20,000 | €219.82 | €18.32 | 1.10% |
| €30,000 | €432.82 | €36.07 | 1.44% |
| €40,000 | €732.82 | €61.07 | 1.83% |
| €50,000 | €1,032.82 | €86.07 | 2.07% |
| €70,000 | €1,632.82 | €136.07 | 2.33% |
| €100,000 | €4,030.62 | €335.89 | 4.03% |
How USC differs from income tax
Income tax is reduced by tax credits and by pension contributions. USC is not: it is charged on gross pay before pension contributions, and there are no USC credits.
Most social welfare payments are exempt from USC. Self-employed income over €100,000 carries an extra 3% USC on the part above €100,000.
USC is deducted through payroll each pay period on a cumulative basis, so it evens out over the year if your pay varies.