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Universal social charge

Exempt: Income below €13,000; certain social welfare payments; income already subjected to DIRT.

0.5% (previously 1%): The first €12,012 of earnings.

2.5% (previously 3%): Income between €12,013 and €18,772.

5% (previously 5.5%): Income between €18,773 and €70,044.

The 2.5% rate applies if the earner is:

(a) aged 70 or over, or

(b) a medical card holder aged under 70,

with income less than €60,000.

8%: Remainder. The rate is 11% (i.e., 8% plus 3% surcharge) in respect of non-employment income in excess of €100,000 (reduced to 8% if the earner is aged 70 or over).

A 5% USC charge applies to income sheltered by area-based property incentives (accelerated capital allowances and “section 23” reliefs).