Universal Social Charge (USC)
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
2021
- 0.5% on the first €12,012
- 2% on the balance
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
Next: What payments and income are exempt from USC?