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Universal Social Charge (USC)

  1. Overview
  2. What is USC?
  3. Standard rates and thresholds of USC
  4. Reduced rates of USC
  5. What payments and income are exempt from USC?
  6. Calculating your USC
  7. Married couples and civil partners
  8. Redundancy payments

Reduced rates of USC

Reduced rates of USC apply to some people who:

  • are aged 70 or older
  • or
  • hold a full Medical Card (not a GP Visit Card).

The reduced rates apply for the whole year when you:

  • reach the age of 70
  • and
  • your total income is €60,000 or less.

If you hold a medical card you should tell Revenue to ensure you are on the reduced rate.

If your income is more than €60,000, the standard rates of USC apply to your full income.

Reduced rates

2020

  • 0.5% on the first €12,012
  • 2% on the balance 

2019

  • 0.5% on the first €12,012
  • 2% on the balance

2018

  • 0.5% on the first €12,012
  • 2% on the balance

2017

  • 0.5% on the first €12,012
  • 2.5% on the balance

2016

  • 1% on the first €12,012
  • 3% on the balance

2015

  • 1.5% on the first €12,012
  • 3.5% on the balance

Next: What payments and income are exempt from USC?

Published: 23 March 2020 Print this page

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