Universal Social Charge (USC)

Reduced rates of USC

Reduced rates of USC will apply if your income is €60,000 or less and:

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

If you hold a medical card and your income is €60,000, you need to contact Revenue to receive the reduced rate.

The reduced rates will apply for the whole year when you:

  • reach the age of 70 and your income is €60,000 or less
  • or
  • hold a full medical card at any time during the year.

Note

If your income is more than €60,000, the standard rates of USC apply. You cannot avail of the reduced rates.

Reduced rates

The reduced rates for 2022 are:

  • 0.5% on the first €12,012
  • 2% on the balance.
Historical reduced rates
 YearReduced rates on the first €12,012  Reduced rate on the balance
2021  0.5%  2%
2020  0.5%  2%
2019  0.5%  2%
2018  0.5%  2%

Next: Other rates of USC