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

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?