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
- hold a full Medical Card (not a GP visit card).
If you hold a medical card and your income is €60,000 or less, 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
- hold a full medical card at any time during the year.
If your income is more than €60,000, the standard rates of USC apply. You cannot avail of the reduced rates.
The reduced rates for 2023 are:
- 0.5% on the first €12,012
- 2% on the balance.
Historical reduced rates
| Year||Reduced rates on the first €12,012 || Reduced rate on the balance|
Next: Other rates of USC