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Universal social charge

Universal social charge (USC) applies at the following rates:

USC standard rates

 

First
next
next
balance
2019 0.5%: €12,012 2%: €7,862 4.5%: €50,170 8%
2018 0.5%: €12,012 2%: €7,360 4.75%: €50,672 8%
2017 0.5%: €12,012 2.5%: €6,760 5%: €51,272 8%
2016 1%: €12,012 3%: €6,656 5.5%: €51,376 8%
2015 1.5%: €12,012 3.5%: €5,564 7%: €52,468 8%
2011-2014 2%: €10,036 4%: €5,980 7%

USC reduced rates

The reduced rate applies if the earner has income less than €60,000 and is:

•  is aged 70 or over, or

•  is aged under 70 and holds a medical card.*

* For 2011 and 2012 a medical card holder got the reduced rate regardless of age.

 

First
balance
2019 0.5%: €12,012 2%
2018 0.5%: €12,012 2%
2017 0.5%: €12,012 2.5%
2016 1%: €12,012 3%
2015 1.5%: €12,012 3.5%
2011-2014 2%: €10,036 4%

USC surcharges

3% surcharge applies to non-employment income in excess of €100,000 (s 531AN).

5% USC “property surcharge” charge applies to income sheltered by area-based property incentives – accelerated capital allowances and “section 23” reliefs (s 531AAE).

Exempt

USC does not apply if total income is below:

2016-2018 €13,000
2015 €12,012
2012-2014 €10,036

USC does not apply to:

•  Department of social protection payments.

•  income already subjected to DIRT.

Income levy

The income levy applied for the tax years 2009 and 2010.

It was replaced by USC from 01.01.2011. The rates were:

 

First
next
balance
2010 2%: €75,036 4%: €99,944 6%
01.05.2009-31.12.2009 2%: €75,036 4%: €99,944 6%
01.01.2009-30.04.2009 1%: €100,100 2%: €150,020 3%

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