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Taxes & Duties

Universal Social Charge (USC)

The Universal Social Charge is a tax payable on gross income, including notional pay, after any relief for certain capital allowances, but before pension contributions.

pdfUniversal Social Charge FAQs (PDF, 689KB)

The standard rates of Universal Social Charge are:
2011 - 2014 Rate 2015 Rate
On the first €10,036 2% On the first €12,012 1.5%
On the next €5,980 4% On the next €5,564 3.5%
On the balance 7% On the next €52,468 7%
    On the balance 8%
The Reduced rates of Universal Social Charge are:
2011 & 2012 2013 & 2014 2015
Individual aged 70 years or over. Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less.
Individuals who hold a full medical card (regardless of age). Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less.
2% - on the first €10,036 2% - on the first €10,036 1.5% - on the first €12,012
The 4% rate applies to all income over €10,036 The 4% rate applies to all income over €10,036 The 3.5% rate applies to all income over €12,012

Notes:
‘Aggregate’ income for USC purposes does not include payments from the Dept of Social Protection.
A ‘GP only’ card is not considered a full medical card for USC purposes.

There is a surcharge of 3% on individuals who have non-PAYE income that exceeds €100,000 in a year.

The Exempt categories for Universal Social Charge are:
2011 2012, 2013 & 2014 2015
Where an individual's total income for a year does not exceed €4,004 Where an individual's total income for a year does not exceed €10,036 Where an individual's total income for a year does not exceed €12,012
All Dept of Social Protection payments All Dept of Social Protection payments All Dept of Social Protection payments
Income already subjected to DIRT Income already subjected to DIRT Income already subjected to DIRT

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