Taxes Consolidation Act 1997 section 531AN

Section 531AN sets out the rates at which universal social charge (USC) applies to an individual's income.

• Standard USC rates for 2026 onwards are 0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344, and 8% on the remainder; individuals aged 70 or over with income not exceeding €60,000 pay only 0.5% and 2%.
• A 3% surcharge applies to non-employment income exceeding €100,000, bringing the effective rate to 11% on the excess; share option gains are excluded from this surcharge.
• Medical card holders aged under 70 with income not exceeding €60,000 pay a maximum USC rate of 2%; pension encashments are charged at a flat 2% rate.
• Where weekly or fortnightly wages are paid on 31 December (or 30/31 December in a leap year), the rate bands are increased by 1/52 or 1/26 respectively, subject to anti-avoidance rules.