Ireland · Universal Social Charge 2026
Irish USC calculator.
See your Universal Social Charge for 2026 band by band, including reduced rates and the non-PAYE surcharge.
Rates for the 2026 tax year checked against Revenue and the Department of Social Protection on 15 October 2026. Employee PRSI changed to 4.35% on 1 October 2026. Budget 2027 changes apply to later tax years and are not modelled. A planning estimate, not tax advice.
Your details
Estimate
Enter your figures to see the estimate.
Worked example: €50,000
- 0.5% of the first €12,012 is €60.06.
- 2% of the next €16,688 is €333.76.
- 3% of the remaining €21,300 is €639.00.
- USC is €1,032.82. With a full medical card, 0.5% on €12,012 and 2% on €37,988 gives €819.82. Both figures match the examples on Revenue’s own page.
Rates and assumptions
Rates used (2026): exempt if total income is €13,000 or less; otherwise 0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344 and 8% on the balance. Reduced rates (0.5% on €12,012 and 2% on the rest) apply to a full medical card holder or anyone aged 70 or over whose income is €60,000 or less. A 3% surcharge applies to non-PAYE income over €100,000. Not modelled: the 45% rate on certain bank bonuses, the extra 5% on income sheltered by certain property reliefs, and USC on foreign or deemed income.
Official sources
Retrieved October 2026
- Revenue: standard rates and thresholds of USC
- Revenue: calculating your USC
- Revenue: reduced rates of USC
- Revenue: other rates of USC (3% surcharge)
This is an independent estimate. It does not connect to Revenue and nothing you type leaves your browser.
Frequently asked questions
What are the USC rates for 2026?
0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344 and 8% on the balance, per Revenue. Income of €13,000 or less is exempt.
Who pays the reduced USC rate?
Revenue says a full medical card holder (not a GP visit card) or anyone aged 70 or over, with income of €60,000 or less, pays 0.5% on the first €12,012 and 2% on the balance. Medical card holders have to contact Revenue to receive it.
Is USC charged on pension contributions?
Yes. Revenue states there is no relief from USC for employee pension contributions, so USC is worked out on your gross income.
What is the 3% USC surcharge?
Revenue applies a 3% surcharge to non-PAYE income above €100,000 in a year, on top of the standard 8% rate. Enter your non-PAYE income to include it.
Related tools
Estimate only
Not tax or financial advice. Your payslip and Revenue myAccount are authoritative.