Total USC
€1,104.62
Effective USC Rate
2.45%
Monthly USC
€92.05
Weekly USC
€21.24
| Band | Rate | Income in Band | USC |
|---|---|---|---|
| €0 -- €12,012 | 0.5% | €12,012.00 | €60.06 |
| €12,012 -- €25,760 | 2% | €13,748.00 | €274.96 |
| €25,760 -- €70,044 | 4% | €19,240.00 | €769.60 |
| €70,044 -- above | 8% | €0.00 | €0.00 |
| Total USC | €1,104.62 | ||
What is USC?
The Universal Social Charge (USC) is a tax on gross income introduced in January 2011. It replaced the income levy and health levy. USC is calculated on your total income before pension deductions or other reliefs. Unlike income tax, USC cannot be reduced by tax credits.
Who pays USC?
Almost all individuals with gross income over €13,000 per year pay USC. Exemptions apply if your income is €13,000 or less, or if you are receiving certain social welfare payments. Department of Social Protection payments are generally exempt.
Revenue-Aligned: Uses official Revenue Commissioners USC rates for the 2025 tax year.
Popular Income Calculations
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms
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